IQBAL AHMAED KHALIL AHMED SUBEDAR,MUMBAI vs. ITO 22(1)(2), MUMBAI

In the result, the appeal of the assessee for the A

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2135/Mum/2013 (नििाारण वर्ा / Assessment Year : 2009-10 ) आयकर अपीऱ सं./I.T.A. No.4896/Mum/2015 (नििाारण वर्ा / Assessment Year : 2008-09)

disallowance has been confined to section 69C for AY 2008-09 instead of Section 40A(3) / 40A(3) as was earlier

SHRI RENUKAMATA MULTI-STATE CO-OPERATIVE URBAN SOCIETY LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(4), MUMBAI

section 40A(3) of the Act.\nThe AO has made the disallowance under section 40A(3) of the Act also

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

section 40A(3) of the Act.\nThe AO has made the disallowance under section 40A(3) of the Act also

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

In the result, the appeal by the assessee is partly allowed, while the\nappeal by the Revenue is dismissed

section 40A(3) of the Act.\nThe AO has made the disallowance under section 40A(3) of the Act also

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

section 40A(3) of the Act.\nThe AO has made the disallowance under section 40A(3) of the Act also

D.C.I.T. CENT. CIR. - 7(2), MUMBAI vs. RAJAHMUNDHRY EXPRESSWAY LTD., MUMBAI

In the result, appeals are dismissed

Bench: Shri Saktijit Dey & Shri G. Manjunatha

disallowance made under section 40A(2) of the Act. 44 Rajahmundry Expressway Ltd. 34. As discussed earlier, while dealing with

DENTSU AEGIS NETWORK INDIA PRIVATE LIMITED(ERSTWHILE VIZEUM MEDIA SERVICE INDIA MERGED IN DAN INDIA),MUMBAI vs. INCOME TAX OFFICER, CIRCLE 8(3)(2), MUMBAI, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Rahul Chaudhary & Shri Makarand Vasant Mahadeokardentsu Aegis Network Dcit Central India Private Limited Circle-1(1), (Erstwhile Vizeum Media Vs. Aayakar Bhavan, Service India Merged Maharashi Karve With Dentsu Aegis Marg, Mumbai-400 Network India Private 020 Limited W.E.F. 1St April 2017) 2Nd Floor, Devchand House, Dr. A. B. Road, Shiv Sagar Estate Mumbai, Worli So, Mumbai-400 018 Pan/Gir No. Aahca3058N (Applicant) (Respondent) Assessee By Shri Ketan Ved & Shri Abdul Kadir Jawadwala, Ld. Ars Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 02.02.2026 Date Of Pronouncement 20.02.2026

disallowances under section 40(a)(ia) and under section 37(1) read with section 40A(2)(b). The CIT(A) confirmed

STRIDES PHARMA SCIENCE LTD.,NAVI MUMBAI vs. THE DY CIT -5(1)(2), MUMBAI

In the result ITA number 1004/M/2021 filed by the assessee for assessment year 2016 – 17 is allowed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Strides Pharma Science Ltd. Dcit 15(1)(2) 201, Devavrata, Sector-17, Aayakar Bhavan, M K Road, Vs. Vashi, Navi Mumbai, 400703 Mumbai 400020 (Appellant) (Respondent) Pan No. Aadcs8104P

disallowable under section 40a (ia) of the act, accordingly ₹ 8,940,897/– being 30% of ₹ 29,802,989 was disallowed

STATE BANK OF MYSORE,BANGALORE vs. JCIT, BANGALORE

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

disallowance. 6. Sub-section (9) was inserted to Section 40A of the Act by Finance Act, 1984 with the retrospective

DY..C.I.T., BANGALORE vs. M/S STATE BANK OF MYSORE, BANGALORE

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

disallowance. 6. Sub-section (9) was inserted to Section 40A of the Act by Finance Act, 1984 with the retrospective

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

section 40A(3) of the Act. The AO has made the disallowance under section 40A(3) of the Act also

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

section 40A(3) of the Act. The AO has made the disallowance under section 40A(3) of the Act also

VILAS TRANSPORT COMPANY,MUMBAI vs. ITO 13(2)(1), MUMBAI

In the result, the assessee’s appeal for A

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainm/S. Vilas Transport Company Income Tax Officer-13(2)(1) 103/104, Vyapar Bhavan Aayakar Bhavan, M.K. Road Vs. 49, P. D’Mello Road, Carnac Mumbai 400020 Bunder, Mumbai 400009 Pan - Aaafv0760G Appellant Respondent

40A (3) of the Income Tax Act. Your appellant prays that total disallowance of Rs.81,05,294/- on this- ground be deleted. 2) The Learned Assessing Officer and Commissioner Appeal erred in disallowing Legal fees of Rs.10,27,560/- Audit Fees of Rs.55,000/- and Professional Fees of Rs.2,91,242/- under section

M/S. RATILAL & SONS,MUMBAI vs. INCOME TAX OFFICER-17(3)(1), MUMBAI

In the result, appeal by the assessee is allowed

Bench: Shri Sandeep Singh Karhail & Shri Gagan Goyal

section 40A(3) of the Act is unjustified and the same may be deleted.” 3. The only issue arising in the present appeal is with regard to the disallowance

ASST CIT 3, MUMBAI vs. PRAMOD RATAN PATIL, MUMBAI

In the result, Appeal of Ld AO is dismissed, appeal of assessee is allowed partly

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Shri Pramod Ratan Patil Acit A–1, Chandresh Oasis, Lodha Circle–3, Kalyan, 2 Nd Floor, Heaven, Vs. Kalyan Shil Road, Dombivali (East), Rani Mansion, Murbad Road, Thane–421201 Kalyan West–421301 (Appellant) (Respondent) Pan No. Aadpp6274F Acit Shri Pramod Ratan Patil Circle–3, A–1, Chandresh Oasis, Lodha Kalyan, 2 Nd Floor, Heaven, Vs. Rani Mansion, Murbad Road, Kalyan Shil Road, Dombivali (East), Kalyan West–421301 Thane–421201 (Appellant) (Respondent) Assessee By : Mr. Satyaprakash Singh, Ar Revenue By : Mr. Nihar Ranjan Samal, Dr

Disallowance charges under by invoking section 37 the provisions of section 40 A (3) of Rs. 2,91,330/– 2 Hiring charges ₹ 6,302,742 Nil Enhancement under section 37 on account of cash payment under section 40A

PRAMOD RATAN PATIL,THANE vs. ASST CIT CIR 3, KALYAN

In the result, Appeal of Ld AO is dismissed, appeal of assessee is allowed partly

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Shri Pramod Ratan Patil Acit A–1, Chandresh Oasis, Lodha Circle–3, Kalyan, 2 Nd Floor, Heaven, Vs. Kalyan Shil Road, Dombivali (East), Rani Mansion, Murbad Road, Thane–421201 Kalyan West–421301 (Appellant) (Respondent) Pan No. Aadpp6274F Acit Shri Pramod Ratan Patil Circle–3, A–1, Chandresh Oasis, Lodha Kalyan, 2 Nd Floor, Heaven, Vs. Rani Mansion, Murbad Road, Kalyan Shil Road, Dombivali (East), Kalyan West–421301 Thane–421201 (Appellant) (Respondent) Assessee By : Mr. Satyaprakash Singh, Ar Revenue By : Mr. Nihar Ranjan Samal, Dr

Disallowance charges under by invoking section 37 the provisions of section 40 A (3) of Rs. 2,91,330/– 2 Hiring charges ₹ 6,302,742 Nil Enhancement under section 37 on account of cash payment under section 40A

INTERNATIONAL SHIPS STORES SUPPLIERES,MUMBAI vs. JCIT RG 13(2), MUMBAI

In the result appeal of the assessee is dismissed

Bench: Shri G.S. Pannu() & Shri Ravish Sood () Assessment Year: 2009-10 International Ships Stores Suppliers Vs. Jcit, Range 13(2) 101, Navratan, 69 P.D. Mello Road Mumbai 1St Floor, Carnac Bunder, Mumbai Pan No. Aaafi0135Q (Appellant) (Respondent) Revenue By : Mr. Deepak Traslhawala Assessee By : Mr. Javed Akhtar Date Of Hearing : 25/07/2016 Date Of Pronouncement : 28/10/2016

Disallowance under section 40A(3) of the Act Rs. 13,11,455/- 2 Disallowance of loss on sale of fenders

IINCOME TAX OFFICER -30(1)(1), MUMBAI, MUMBAI vs. VILAS TRANSPORT COMPANY, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Ms Kavitha Rajagopal, Jm & Ms Padmavathy S, Am

disallowance under section 40A(3) is warranted in assessee's case. Accordingly, the AO is directed the delete the disallowance