#Section 40A(3)
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268 articlesIncome Tax
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Section 69A not invocable when cash is sourced out of recorded sales: ITAT Chennai
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Department Cannot Selectively Rely on Seized Documents: ITAT Pune
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Cash sourced out of recorded sales cannot be added again u/s. 69A: ITAT Chennai
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ITAT Upholds CIT(A) Order deleting Section 40A(3) ₹12.92 Cr Addition
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Disallowance U/S 40A(3) Deleted: Genuineness & Identity of receiver Proven
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Reassessment Order Set Aside for Fresh Probe into Employee Cash Transactions
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Allegation of bogus purchase without verification of books not justifiable: Kerala HC
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Jurisdiction u/s. 153C impermissible as satisfaction of seized material belonging to assessee not fulfilled
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Once liquidation order has been passed no suit or legal proceedings can be instituted: ITAT Nagpur
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Contribution to EPF/ESI beyond due date of respective Act duly disallowed: ITAT Jaipur
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Completion of revisionary proceeding within short span of 12 days unjustified: Matter restored back
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Profits estimated at 10% of contractual receipts hence no separate disallowance u/s. 40A(3) or 40(a)(ia) warranted: ITAT Chennai
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Addition based on rough noting made on loose sheets unsustainable: ITAT Bangalore
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