Disallowance u/s 40A(3) of payment of partners salary in cash. ITAT remands the case in view of Supreme Court judgment…
On statutory disallowances u/s 40(a)(ia) 40A(3) there cannot be any penalty u/s 271(1)(c) especially when assessee not claimed deduction of…
Disallowance u/s 40A(3) for cash payment to agents for onward disbursement towards various expenses set aside. ITAT remands case for…
No disallowance u/s 40A(3) where payments not claimed as expenditure. ITAT deletes addition as alleged cash payment was made for…
Disallowance u/s 40A(3) for cash payments to wife for house purchase deleted by ITAT when plea of the assessee was…
Section 40A(3) applicable only when payment of expenses is made in cash exceeding specified sum and not to the payment…
Cash payments for purchase of liquor to government authorized licencee covered by exception provided under Rule 6DD. ITAT deletes addition…
Disallowance 40(A)(3) for cash payment deleted when payee was new. When genuiness of payment not doubted there was every possibility…
No disallowance u/s 40A(3) even if aggregate payment exceeds Rs 20000 if payment is made in cash against different bills…
Disallowance u/s 40A(3) for cash payment to BSNL deleted as BSNL is a State and payments were made for business…