![Cash Payments to Landlord, Students etc., Exceeds Threshold limit of Rs.10,000: ITAT Upholds Disallowance u/s 40A(3) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Payments-Landlord-ITAT-TAXSCAN.jpg "Cash Payments to Landlord, Students etc., Exceeds Threshold limit of Rs.10,000: ITAT Upholds Disallowance u/s 40A(3) [Read Order]")
Cash Payments to Landlord, Students etc., Exceeds Threshold limit of Rs.10,000: ITAT Upholds Disallowance u/s 40A(3) [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the disallowance of cash payments amounting to Rs. 66,61,467 for violating...
![Income Tax Addition for Turnover Mismatch Set Aside Due to Lack of Evidence: ITATÂ Deletes Disallowance under Section 40A(3) as Income was Estimated [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Raipur-Income-Tax-Addition-Addition-for-Turnover-Mismatch-TAXSCAN.jpg "Income Tax Addition for Turnover Mismatch Set Aside Due to Lack of Evidence: ITATÂ Deletes Disallowance under Section 40A(3) as Income was Estimated [Read Order]")
![AO Failed to Consider Rule 6DD Exceptions in Cash Deposit Disallowance: ITAT Remits Case for De Novo Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/cash-disallowance.jpg "AO Failed to Consider Rule 6DD Exceptions in Cash Deposit Disallowance: ITAT Remits Case for De Novo Assessment [Read Order]")
![ITAT Deletes Disallowance of Cash Payments u/s 40A(3), Upholds Claims of Rule 6DD Exemptions on Property Transactions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Deletes-Disallowance-of-Cash-Payments-Disallowance-of-Cash-Payments-Cash-Payments-Exemptions-on-Property-Transactions-Property-Transactions-taxscan.jpg "ITAT Deletes Disallowance of Cash Payments u/s 40A(3), Upholds Claims of Rule 6DD Exemptions on Property Transactions [Read Order]")
![ITAT Invalidates PCITs Hasty Revision u/s 263 and Remands Case for Fresh Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-Hasty-revision-under-Section-263-TAXSCAN.jpg "ITAT Invalidates PCITs Hasty Revision u/s 263 and Remands Case for Fresh Hearing [Read Order]")
Payments by Supervisors to Individual Labourers, each not Exceeding Rs. 20,000, cannot be Disallowed under Section 40A(3) of Income Tax Act: Calcutta HC [Read Order]
In a significant ruling the Calcutta High Court observed that the payments by supervisors to individual labourers, each not exceeding Rs. 20,000, cannot be disallowed under Section 40A(3) of the...
![Payments by Supervisors to Individual Labourers, each not Exceeding Rs. 20,000, cannot be Disallowed under Section 40A(3) of Income Tax Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Payments-Payments-by-Supervisors-to-Individual-Labourers-calcuttahc-taxscan.jpg "Payments by Supervisors to Individual Labourers, each not Exceeding Rs. 20,000, cannot be Disallowed under Section 40A(3) of Income Tax Act: Calcutta HC [Read Order]")
Disallowance u/s 40A(3) of Income Tax Act on Purchase of Meat due to Failure of Assessee to Prove Identity of Suppliers and Genuiness of Purchase in Cash: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that in absence of any evidence in support of identity and genuineness of the appellant benefit of Section 6DD(f) of the Income Tax Rules...
![Disallowance u/s 40A(3) of Income Tax Act on Purchase of Meat due to Failure of Assessee to Prove Identity of Suppliers and Genuiness of Purchase in Cash: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Disallowance-Income-Tax-Act-Purchase-Meat-Failure-Assessee-Prove-Identity-Suppliers-Genuiness-Purchase-Cash-ITAT-TAXSCAN.jpg "Disallowance u/s 40A(3) of Income Tax Act on Purchase of Meat due to Failure of Assessee to Prove Identity of Suppliers and Genuiness of Purchase in Cash: ITAT [Read Order]")
Cash Payments made to Agents to procure lands from Land Owners will be Covered by Exclusion Provided under Rule 6DD(k) of IT Rules r.w.s 40A(3) of Act Income Tax Act: ITAT upholds Deletion of Disallowance
The Income Tax Appellate Tribunal (ITAT) Chennai bench held that the cash payments made to agents to procure land from the land owners would be covered by the exclusion provided under Rule...
If Sales are not Disputed then Cash Deposited out of Sales cannot be Treated as Unexplained Income u/s 68 of Income Tax Act: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT), held that the cash deposited out of sales cannot be treated as unexplained income under Section 68 of the Income Tax Act once the sales are...
![If Sales are not Disputed then Cash Deposited out of Sales cannot be Treated as Unexplained Income u/s 68 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Sales-Disputed-If-Sales-are-not-Disputed-then-Cash-Deposited-out-of-Sales-cannot-be-Treated-as-Unexplained-Income-ITAT-taxscan.jpg "If Sales are not Disputed then Cash Deposited out of Sales cannot be Treated as Unexplained Income u/s 68 of Income Tax Act: ITAT [Read Order]")
Additions u/s 40A(3) of Income Tax Act can't be Initiated by AO without Furnishing Necessary Evidences: ITAT orders for Re-Consideration [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that additions under Section 40A(3) of the Income Tax Act, 1961 cannot be initiated by the assessing officer without furnishing...
![Additions u/s 40A(3) of Income Tax Act cant be Initiated by AO without Furnishing Necessary Evidences: ITAT orders for Re-Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Additions-Income-Tax-Act-Income-Tax-Income-Tax-Act-cant-be-Initiated-by-AO-without-Furnishing-Necessary-Evidences-AO-ITAT-Taxscan.jpg "Additions u/s 40A(3) of Income Tax Act cant be Initiated by AO without Furnishing Necessary Evidences: ITAT orders for Re-Consideration [Read Order]")
 No addition can be made on Expenses incurred for Purchases of liquor from Licensed Suppliers :ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that no addition could be made on expenses incurred for purchase of liquor from liquor from licensed suppliers . The assessee...
![ No addition can be made on Expenses incurred for Purchases of liquor from Licensed Suppliers :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-addition-can-be-made-on-Expenses-incurred-for-Purchases-of-liquor-from-Licensed-Suppliers-ITAT-TAXSCAN.jpg " No addition can be made on Expenses incurred for Purchases of liquor from Licensed Suppliers :ITAT [Read Order]")