Section 40(a)(v) of the Income Tax Act

Income-tax Act, 2025: s.35

Section 40(a)(v) falls under section 40 of the Income-tax Act, 1961, which corresponds to section 35 (Amounts not deductible in certain circumstances) of the Income-tax Act, 2025.

Read section 35 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

26 judgments on BharatTax turn on Section 40(a)(v).

Judgments on Section 40(a)(v)

Rakesh Saxena, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by the assessee is dismissed

ITA 823/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad11 Dec 2024AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 143(3)Section 17(1)Section 17(2)Section 263Section 40

Markanda Oil Store, Shahabad Haryana vs. Additional Commissioner of Income Tax, Kurukshetra

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 91/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh28 Nov 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: NoneFor Respondent: Ms. Tarundeep Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 40

Ashok Kumar, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by the assessee is dismissed

ITA 824/AHD/2024[2018-19]Status: HeardITAT Ahmedabad16 Oct 2024AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Prothviraj Meena, CIT DR
Section 10Section 17(2)Section 22Section 263Section 40

Arbinda Kumar Singh, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 471/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

Ankit Pranlal Patel, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 470/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

Shrikantsingh Ramdayal Shakya, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 469/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

Wilson Mikhael Topno, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 468/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

Bharatsingh Amarsingh Rajput, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 467/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

Imtiyaz Karimbhai Vhora, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 466/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

Mahendra Ambalal Rohit, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 465/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

Jitendra Kumar Shimpi, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 464/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

Mafatbhai Bhikhabhai Parmar, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 463/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

Lupin Ltd., Mumbai vs. The Dy CIT, Circle-3(4), Mumbai

In the result, the appeal of the assessee in I

ITA 77/MUM/2021[2013-14]Status: DisposedITAT Mumbai18 Mar 2024AY 2013-14

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora, Shri PranayFor Respondent: Ms. Manju Thakur, Sr. DR
Section 10ASection 115JSection 143(3)Section 154Section 271(1)(c)Section 37(1)

Asstt. CIT -Circle-3(4), Mumbai vs. M/S. Lupin Ltd., Mumbai

In the result, the appeal of the assessee in I

ITA 1241/MUM/2021[2013-14]Status: DisposedITAT Mumbai18 Mar 2024AY 2013-14

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora, Shri PranayFor Respondent: Ms. Manju Thakur, Sr. DR
Section 10ASection 115JSection 143(3)Section 154Section 271(1)(c)Section 37(1)

Pabitra Banerjee, Jharsugudha vs. ITO, Ward-1, Jharsugudha

In the result, appeal of the assessee is allowed partly for statistical purposes

ITA 24/CTK/2020[2010-11]Status: DisposedITAT Cuttack18 Mar 2020AY 2010-11

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.24/Ctk/2020 (नििाारण वषा / Assessment Year :2010-2011) Pabitra Banerjee, Vs. Ito Ward-1, Jharsuguda Prop. M/S Durga Enterprises, At-Gumadera, Po-Belpahar, Dist: Jharsuguda-768218 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Agfpb 3419 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri Binod Agarwal, Advocate राजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तारीख / Date Of Hearing : 07/02/2020 घोषणा की तारीख/Date Of Pronouncement 18/03/2020 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), Sambalpur, Dated 17.10.2019 For The Assessment Year 2010-2011 On The Following Grounds Of Appeal :- 1. For That The Learned Commissioner Of Income Tax (Appeals) Is Wholly Unjustified To Confirm Addition Of Rs.2,25,254/- Being The Provident Fund Amount Paid Via Tata Refractories Ltd. As Per Arrangement Between The Assessee, A Contractor Under The Principal Tata Refractory Ltd.. The Learned Commissioner Of Income Tax (Appeals) Failed To Appreciate This Simple Business Practice & Ignoring All The Evidences Produced Confirmed The Addition Which Is Totally Illegal, Unjustified & Bad In Law & Should Be Totally Allowed In The Facts & Circumstances Of The Case. 2. For That Confirmation Of Addition Of Rs.30,76,893/- Terming It As Non-Genuine Purchase Is The Result Of Non-Appreciation Of Facts & Law & Ignoring Evidence Produced On Wholly Wrong Premises, Which Is Wholly Unjustified, Illegal & Vitiated & Should Be Fully Deleted In The Facts & Circumstances Of The Case.

For Appellant: Shri Binod Agarwal, AdvocateFor Respondent: Shri J.K.Lenka, DR

Rashtriya Chemicals & Fertilizers Ltd, Mumbai vs. CIT Ltu, Mumbai

Appeal stands allowed in terms of our above order

ITA 3625/MUM/2017[2012-13]Status: DisposedITAT Mumbai14 Feb 2018AY 2012-13

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.3625/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) Rashtriya Chemicals & Fertilizers Commissioner Of Income Tax - Limited Large Tax Payer Unit बनाम/ ‘Priyadarshini’ World Trade Centre Tower-1 Vs. Eastern Express Highway, Sion Cuffe Parade Mumbai-400 022 Mumbai -400 005 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacr-2831-H (अपीलाथ" /Appellant) (""थ" / Respondent) : Assessee By : Ketan K Ved, Ld.Ar Revenue By : Narendra Singh Jangpangi, Ld. Cit Dr सुनवाई की तारीख / : 12/12/2017 Date Of Hearing घोषणा की तारीख / : 14/02/2018 Date Of Pronouncement आदेश / O R D E R

For Appellant: Ketan K Ved, Ld.ARFor Respondent: Narendra Singh Jangpangi, Ld. CIT DR
Section 115Section 115JSection 143(3)Section 263Section 40

DDIT(I.T.)-1(1), Kolkata vs. M/S. Joy Partnership, Kolkata

In the result, the cross objection No

ITA 1866/KOL/2009[2006-07]Status: DisposedITAT Kolkata28 Apr 2017AY 2006-07

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1866/Kol/2009 ("नधा"रण वष" / Assessment Year : 2006-2007) Asstt. Dit, International Vs. M/S. Joy Partnership Taxation-1 (1) Kolkata, 85/1, Mining Centre, Topsia Aayakar Bhawan, 4Th Floor, Road (South) Kolkata-700046 P-7, Chowringhee Square, Room No. 4/5 Kol-700069 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aadfj6427H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & Co No.89/Kol/2009 ("नधा"रण वष" / Assessment Year : 2006-2007) M/S. Joy Partnership Vs. Asstt. Dit, International Taxation-1 (1) Kolkata, Aayakar Bhawan, 4Th 85/1, Mining Centre, Topsia Road (South) Floor, P-7, Chowringhee Square, Kolkata-700046 Room No. 4/5 Kol-700069 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfj6427H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से /Revenue By : Shri Rajat K Kureel Jcit Dr "नधा"रती क" ओर से /Assessee By : Shri Sushonita Basu, Ar सुनवाई क" तार"ख / Date Of Hearing : 06/04/2017 घोषणा क" तार"ख/Date Of Pronouncement / /2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue & Cross Objections Filed By The Assessee, Pertaining To Assessment Year 2006-07, Are Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-Vi Kolkata, In Appeal No.9/Cit(A)-Vi/2008-09/Ddit(Ii)-1/Kol, Dated 11.08.2009, Which In Turn Arises Out Of An Order Passed By The 2 & Co No.89/K/2009 M/S Joy Partnership Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act, 1961

For Appellant: Shri Sushonita Basu, ARFor Respondent: Shri Rajat K Kureel JCIT DR
Section 143(2)Section 143(3)Section 40

Experian Services India P.Ltd, Mumbai vs. DCIT (OSD) 8(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 2318/MUM/2015[2010-11]Status: DisposedITAT Mumbai15 Mar 2017AY 2010-11

Bench: Shri D.Karunakara Rao & Shri Pawan Singhexperian Services India (Pvt Ltd) Deputy Commissioner Of Income Equinox Business Park, 5Th Floor, Tax (Osd)-8(1), Room No.204, 2Nd Floor, East Wing, Tower 3, Vs. Lbs Marg, Kurla (West) Aayakar Bhawan Mumbai-400060. Mumbai-400020. Pan: Aabce9154H (Appellant) (Respondent)

For Appellant: Ms. Aakanksha Ahuja ARFor Respondent: Sh. Sambit Mishra (DR)
Section 10Section 143(3)Section 253Section 254(1)Section 40

ITO 5(2)(4), Mumbai vs. Marsh India P. Ltd, Mumbai

ITA 1573/MUM/2011[2004-05]Status: DisposedITAT Mumbai05 Oct 2016AY 2004-05
For Appellant: Shri Nishant ThakkarFor Respondent: Shri N.K. Chand-CIT
Section 10Section 143(3)Section 254(1)Section 40

Commissioner of Income Tax vs. Ahmedabad New Cotton Mills Co. Ltd

In the result, the second part of question No

ITR/22/1987HC Gujarat20 Aug 2001
Section 40Section 40A(5)Section 40A(5)(a)Section 80v