Begin typing your search above and press return to search.
![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]")
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...
![AO cant Travel beyond his Jurisdiction inorder to Invoke the Provision of Section 40A(3) of the Income Tax Act: ITAT quashes Order of AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AO-Travel-beyond-his-Jurisdiction-inorder-to-Invoke-the-Provision-of-e-Income-Tax-Act-ITAT-quashes-Order-of-AO-.jpg "AO cant Travel beyond his Jurisdiction inorder to Invoke the Provision of Section 40A(3) of the Income Tax Act: ITAT quashes Order of AO [Read Order]")
![Penalty Imposed u/s 271(1)(c) of Income Tax Act on Ground of Concealment of Income in ROI: ITAT Deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-Income-Tax-Act-Income-Tax-Ground-of-Concealment-of-Income-in-ROI-Income-in-ROI-ROI-ITAT-Deletes-Penalty-ITAT-Penalty-Taxscan.jpg "Penalty Imposed u/s 271(1)(c) of Income Tax Act on Ground of Concealment of Income in ROI: ITAT Deletes Penalty [Read Order]")
![No Disallowance u/s.40A (3) of Income Tax Act on Payment made towards Purchase of Beer from State Government: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/disallowance-Income-Tax-Act-payment-Purchase-Beer-State-Government-ITAT-income-tax-taxscan.jpg "No Disallowance u/s.40A (3) of Income Tax Act on Payment made towards Purchase of Beer from State Government: ITAT [Read Order]")
![Rice is “Agricultural Produce”: ITAT deletes Disallowance in respect of Cash Payment to Suppliers as per Existing Rice Trading Practice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Rice-Agricultural-Produce-Cash-Payment-Suppliers-ITAT-Cash-Payment-to-Suppliers-Rice-Trading-Practice-taxscan.jpg "Rice is “Agricultural Produce”: ITAT deletes Disallowance in respect of Cash Payment to Suppliers as per Existing Rice Trading Practice [Read Order]")
ITAT deletes Disallowance u/s 40A(3) when assessee made payment in cash not directly to the seller [Read Order]
The Ahmedabad Income Tax Appellate Tribunal (ITAT) deleted disallowance under section 40A(3) of the Income Tax Appellate Tribunal when assessee made payment in cash not directly to the seller. ...
![ITAT deletes Disallowance u/s 40A(3) when assessee made payment in cash not directly to the seller [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ITAT-Disallowance-ITAT-deletes-Disallowance-assessee-payment-payment-in-cash-seller-Income-Tax-taxscan-.jpg "ITAT deletes Disallowance u/s 40A(3) when assessee made payment in cash not directly to the seller [Read Order]")
![Payment of Rs. 22 Lakh in Cash to Wholesale Dealer attracts Disallowance u/s 40A(3): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Payment-Cash-Wholesale-Dealer-Wholesale-ITAT-taxscan.jpg "Payment of Rs. 22 Lakh in Cash to Wholesale Dealer attracts Disallowance u/s 40A(3): ITAT [Read Order]")
Payment for Grit Purchases and Carriage made through Cash excess can be allowable u/s 40A(3) based on the Nature of Business: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT)has held that payment for Grit purchases and carriage made through cash excess can be allowable u/s 40A(3) of the Income Tax Act,1961 based...
![Payment for Grit Purchases and Carriage made through Cash excess can be allowable u/s 40A(3) based on the Nature of Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payment-Grit-Purchases-Cash-excess-Business-ITAT-taxscan.jpg "Payment for Grit Purchases and Carriage made through Cash excess can be allowable u/s 40A(3) based on the Nature of Business: ITAT [Read Order]")
![Cash Payments made to Agriculturists are allowable, No Addition u/s 40A (3) sustain: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Cash-payments-agriculturists-ITAT-taxscan.jpeg "Cash Payments made to Agriculturists are allowable, No Addition u/s 40A (3) sustain: ITAT [Read Order]")
Expenditure made in Cash Payments to Agriculturists / Farmers for purchase of land should be Disallowed: Karnataka High Court [Read Judgment]
The Karnataka High Court upheld the order of the Tribunal disallowing the expenditure under Section 40A(3) of the Income Tax Act, 1961 in respect of cash payments made by the assessee to the...
![Expenditure made in Cash Payments to Agriculturists / Farmers for purchase of land should be Disallowed: Karnataka High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/Karnataka-High-Court-Cash-Payments-Agriculturists-Farmers-land-Taxscan-1.jpg "Expenditure made in Cash Payments to Agriculturists / Farmers for purchase of land should be Disallowed: Karnataka High Court [Read Judgment]")