#Section 40A(3)
Log in to FollowEvery article filed under the “Section 40A(3)” tag — analysis, news and updates.
277 articlesIncome Tax

Income Tax
Section 80C Deductions Should Not Be Disallowed Without Justification
Income Tax

Income Tax
AO Can’t Alter Gross Profit Rates When Books of Accounts Not rejected: Allahabad HC
Income Tax

Income Tax
Navigating Cash Clarity: Ensuring Tax Compliance in Real Estate Deals
CA, CS, CMA

CA, CS, CMA
जीएसटी/आयकर एक्ट में नगद व्यवहार के नियम
Income Tax

Income Tax
Section 40A(3): Calcutta HC allows cash Payments to Labourers Under Rs. 20,000
Income Tax

Income Tax
If no inquiry by AO on disallowance u/s 40A(3): Section 263 order valid
Income Tax

Income Tax
Demonetization Cash Deposit Scrutinized by AO, No Grounds for Section 263 Revision
Income Tax

Income Tax
AO cannot make adhoc disallowance under Section 40A(2)
Income Tax

Income Tax
Addition for Consignment Sales Commission Unwarranted if same duly reflected in P&L account
Income Tax

Income Tax
Improper Vouchers Alone Insufficient for Ad Hoc Disallowance: ITAT Delhi
Income Tax

Income Tax
Unaccounted Sales’ Net Profit Rate Must Be Justifiable, Not Adhoc: ITAT Rajkot
Income Tax

Income Tax
Discrepancies in KYC docs don’t constitute incriminating material: ITAT Mumbai
Income Tax

Income Tax
HC upheld Section 40A(3) addition in absence of evidence against addition
Income Tax

Income Tax
