Tag: chapter VI-A Deductions

Penalty u/s 270A @ 200% upheld for claiming fake deductions under Chapter VIA In a recent judgment, ITAT Pune has upheld penalty u/s 270A @ 200% for levied for claiming fake deductions under Chapter VIA which were later withdrawn on notice. ABCAUS Case Law Citation:4813 (2025) (10) abcaus.in …

Disallowances u/s 32 40aia 40A3 43B etc. Higher profit-linked Chapter VI-A deduction claim to be allowed as per Judicial view. CBDT Circular 37/2016 CIRCULAR NO. 37/2016 F.No.279 /Misc.I 140/2015I ITJ Government of India Ministry of Finance, Department of Revenue Central Board of Direct Taxes New Delhi, Dated 2nd …