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![ITAT Upholds CIT(A)’s Deletion of Rs. 318.40 Lakh Disallowance u/s 40A(3) for Land Cash Payment as Business Expediency [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093467-agricultural-land-money.webp "ITAT Upholds CIT(A)’s Deletion of Rs. 318.40 Lakh Disallowance u/s 40A(3) for Land Cash Payment as Business Expediency [Read Order]")
ITAT Upholds CIT(A)’s Deletion of Rs. 318.40 Lakh Disallowance u/s 40A(3) for Land Cash Payment as Business Expediency [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT )upheld the Commissioner of Income Tax (Appeals)[CIT(A)]’s deletion of a Rs. 318.40...
![Non-Compliance With S.40A(3) in Cash Payments: ITAT Remands Case to CIT(A) With Rs.2,000 Cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Non-Compliance-With-Section.40A3-Cash-Payments-ITAT-ITAT-Remands-Case-Remands-Case-Remands-Case-to-CITA-taxscan.jpg "Non-Compliance With S.40A(3) in Cash Payments: ITAT Remands Case to CIT(A) With Rs.2,000 Cost [Read Order]")
![Addition cant be made towards Disallowance of Bonus as Payment made for Bonus doesnt falls u/s 40A(3) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Addition-Addition-cant-be-made-towards-Disallowance-Disallowance-Bonus-taxscan.jpg "Addition cant be made towards Disallowance of Bonus as Payment made for Bonus doesnt falls u/s 40A(3) of Income Tax Act: ITAT [Read Order]")
![No Evidence of Tax Evasion by showing Fictitious or False Transactions: ITAT deletes Addition of Expenditure u/s 40A(3) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Evidence-Tax-Evasion-ITAT-taxscan.jpeg "No Evidence of Tax Evasion by showing Fictitious or False Transactions: ITAT deletes Addition of Expenditure u/s 40A(3) [Read Order]")
Payments made to WB State Electricity Distribution Company cannot be disallowed u/s 40A(3): Kolkata ITAT [Read Order]
Recently in Narayan Rice Mill v. CIT, the division bench of the Kolkata bench of ITAT held that the payments made to WB State Electricity Distribution Company cannot be disallowed by invoking the...
![Payments made to WB State Electricity Distribution Company cannot be disallowed u/s 40A(3): Kolkata ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/06/Payments.jpg "Payments made to WB State Electricity Distribution Company cannot be disallowed u/s 40A(3): Kolkata ITAT [Read Order]")