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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Disallowance u/s 40A(3) - purchasing material for old father on ...

Income Tax

January 7, 2016

Disallowance u/s 40A(3) - purchasing material for old father on cash payments - assessee and his son were acting in the relationship of principal and agent and the impugned cash payments are clearly covered under exception carved out by rule 6DD(k). - AT

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  1. 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

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

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