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Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Disallowance u/s 40A(3) - payment in case for purchase of ...

Income Tax

February 1, 2014

Disallowance u/s 40A(3) - payment in case for purchase of recharge vouchers from Tata Teleservices Limited - payments were genuine - rigors of section 40A(3) / Rule 6DD must be lifted - HC

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  1. Whether Tata Teleservices (Maharashtra) Ltd. and Tata Consultancy Services Ltd. are group companies under FTP.

  2. Disallowance u/s 40A(3) - cash payment - There is no case of addition of section 40A(3) with regard to purchases that were made on account of capital items - AT

  3. Violation of section 40A(3) - payment in cash in excess of prescribed limit for purchasing of scrap from the Railways - No disallowance - HC

  4. Disallowance of cash payments in excess of prescribed limit u/s. 40A(3) - even though few payments is covered u/s. 40A(3) of the Act, because of peculiar nature of...

  5. Application of section 40A(3) - purchase of mobile recharge vouchers on a wholesale basis - Involvement of cash payment – the disallowance made by the AO by invoking...

  6. Cenvat Credit on Accessories used in erection of mobile towers on behalf of M/s Tata Teleservices Ltd. - prima facie credit is not allowable - No stay - pre-deposit ordered - AT

  7. Disallowance of freight expenditure u/s 40A(3) paid in Cash - As enhanced limit of ₹ 35,000/- is applicable for the payment to the transport operators and in other...

  8. Additions u/s 40A(3) - Payment made in Cash - Since the AO has not doubted the genuineness of the expenses as no such disallowance has been made and the AO has made only...

  9. Disallowance u/s 40A(3) – Rule 6DD – Staggered the payment - It is very clear that the assessee consciously split up the payments in whole of the year, which is...

  10. Disallowance of Payments made in Cash u/s 40A(3) - there is no exemption if payment made to sister concerns - AT

 

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