#Section 40A(3)
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277 articlesIncome Tax
Income Tax
Provisions of section 40A(3) inapplicable as income assessed by applying G. P. rate
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123.97 Cr Addition: 7-Day Notice Period Unreasonable, Rules ITAT Raipur
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No separate addition warranted as already covered in declaration of income: ITAT Nagpur
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Section 40A(3) disallowance not applies to cash advance for property purchase
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No Section 69C Addition When Cash Purchases Duly Recorded in Books: Delhi HC
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Filing of cross objection before High Court is not maintainable
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Section 40A(3) applies to revenue expenditure, not to capital investments: Delhi HC
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Disallowance u/s 40A(3) Remanded for Review Considering Bank Holiday, Agent Payment & Business Exigenc
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Addition u/s. 69C unwarranted as unaccounted expenditures met out of unaccounted receipts
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Section 69A not invocable when cash is sourced out of recorded sales: ITAT Chennai
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Income Tax
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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