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

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

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

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

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

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

PRATAP UTTAM PUROHIT,MUMBAI vs. DCIT CIRCLE 41(1)(1), MUMBAI FORMALLY KNOWN AS ACIT 32(3), MUMBAI, MUMBAI

The appeal is partly allowed

Bench: Hon‟Ble Shri Vikram Singh Yadav & Hon‟Ble Shri Sandeep Gosainpratap Uttam Purohit Vs. Dcit, Circle 42(1)(1) 307, Jalaram Business Formerly Known As Centre, Ganjawala Lane Acit 32(3) Borivali (W), S.O Kautilya Bhawan Mumbai – 400092. Avenue 3, Near Videsh Bhavan,G Block Bkc Bandra East Mumbai – 400051. Pan/Gir No. Ahcpp6451F (Applicant) (Respondent) Assessee By Shri Bharat Kumar, Ca Revenue By Shri Chetan M. Kacha, Sr.Ar Date Of Hearing 23.04.2025 Date Of Pronouncement 16.06.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 29.01.2025 Passed U/S 250 Of The Income Tax Act, 1961 („The Act‟), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2014-15. 2 Pratap Uttam Purohit., Mumbai

disallowance made by AO by invoking section 40A(3) r.w.r 6DD of the Act. 3. In this regard, Ld. AR appearing

EAGER CORPORATION,MUMBAI vs. DCIT-CENT-CIR 8(3), MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

disallowance under section 40A(3), disallowance under section 40(a)(ia), disallowance under section 37(1), addition under section 68 in respect

EAGER CORPORATION,MUMBAI vs. DCIT-CENT-CIR 8(3), MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

disallowance under section 40A(3), disallowance under section 40(a)(ia), disallowance under section 37(1), addition under section 68 in respect

EAGER CORPORATION,MUMBAI vs. DCIT-CENT-CIR 8(3), MUMBAI

In the result, the appeals filed by the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

disallowance under section 40A(3), disallowance under section 40(a)(ia), disallowance under section 37(1), addition under section 68 in respect

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), MUMBAI, MUMBAI vs. BLEND FINANCIAL SERVICES LIMITED, MUMBAI

In the result, appeal of the R

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal () Assessment Year: 2018-19

disallowance of Rs. 1,62,10,571/- under section 40A(2)(b) is not justified under section 40A(2)(b) is not justified

LATE SUNIL D GULATI,MUMBAI vs. COMMISSIONER OF INCOME TAX -CENTRAL CIRCLE-39, MUMBAI

In the result, the appeals of the assessee for assessment year

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 Late Sunil D Gulati, Cit-Central Circle 39, 603, Elco Residency, Almeda Room No. 1924, 19Th Floor, Vs. Park Behind Elco Market, Air India Building, Nariman Bandra (West), Point, Churchgate, Mumbai-400050. Mumbai-400020. Pan No. Aehpg 8703 R Appellant Respondent

section 40A(3) of the I.T.Act and has disallowed an amount of Rs.3,00,000/ of the I.T.Act and has disallowed