Section 40(a) of the Income Tax Act

Income-tax Act, 2025: s.35

Section 40(a) 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.

The decision most relied on for Section 40(a) is Pr. CIT v. BMC Software India (P.) Ltd. (109 Taxmann.com 277), cited in 10 of the 99 judgments on BharatTax that turn on this section.

Leading authorities on Section 40(a)

Pr. CIT v. BMC Software India (P.) Ltd.
109 Taxmann.com 277 · 2019 · High Court
10
citing judgments

A High Court decision affirmed by the Supreme Court regarding income tax issues has persuasive value.

Principal Commissioner of Income Tax-1 v. BMC Software India (P.) Ltd.
109 Taxmann.com 278 · 2019 · Supreme Court
9
citing judgments
168, Northern Operating Services (P.) Ltd. v. Joint Commissioner of Income-tax
149 Taxmann.com 52 · 2023 · Reported
3
citing judgments

Judgments on Section 40(a)

Hdfc Bank Limited (As Successor to Housing Development Finance Corporation Ltd), Mumbai vs. The Addl CIT RG 1(1), Mumbai

ITA 4315/MUM/2007[2002-2003]Status: DisposedITAT Mumbai28 Jan 2025AY 2002-2003

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Nitesh Joshi, Advocate and

Finova Capital Private Limited, Jaipur vs. PCIT-1, Jaipur

ITA 149/JPR/2024[2018-19]Status: HeardITAT Jaipur13 Dec 2024AY 2018-19

Bench: The Date Of Hearing.”

For Appellant: Sh. Rohan Sogani, CA &For Respondent: MS Alka Gautam, CIT
Section 263

Climax Overseas Pvt. Ltd., Gurgaon vs. DCIT, Circle-3(1), New Delhi

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

ITA 7581/DEL/2017[2011-12]Status: DisposedITAT Delhi08 Jul 2024AY 2011-12

Bench: Shri Kul Bharat & Shri M. Balaganeshclimax Overseas Pvt. Ltd, Vs. Dcit, 152, Sector-3, Imt, Circle-3(1), Manesar, Gurgaon New Delhi (Appellant) (Respondent) Pan: Aabcc5665R

For Appellant: Shri Rakesh Kumar Khiwani, CAFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Section 10BSection 10B(2)Section 143(1)Section 143(3)Section 40Section 43BSection 68

Associated Techno Plastic P. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1890/DEL/2014[2008-09]Status: DisposedITAT Delhi22 May 2024AY 2008-09

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singh[Assessment Year : 2008-09] Associated Techno Plastic P.Ltd., Vs Dcit, Elegence Level-2, Mathura Road, Circle-2(1), Jasola, New Delhi-110025. New Delhi. Pan-Aaaca2525K Appellant Respondent Appellant By None Respondent By Shri Kanv Bali, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 22.05.2024

Section 143(1)Section 144Section 14ASection 234BSection 40Section 68

Malhan Constructions Pvt. Ltd., New Delhi vs. DCIT, Circle- 6(1), New Delhi

In the result, appeal filed by assessee is dismissed

ITA 452/DEL/2018[2013-14]Status: DisposedITAT Delhi20 May 2024AY 2013-14

Bench: Dr. B.R.R. Kumar & Ms. Madhumita Roy

For Appellant: -None-For Respondent: Shri Anshul, Sr. D.R
Section 143(3)Section 201(1)Section 250(6)Section 40

Sagar Shopping Developers, Mumbai vs. Assistant Commissioner of Income Tax, Mumbai

The appeal is partly allowed in aforesaid terms

ITA 3931/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahay

For Appellant: NoneFor Respondent: Shri Prashant Mahajan, Sr. A.R
Section 143Section 250Section 40

Sagar Shopping Developers, Mumbai Suburban vs. Assistant Commissioner of Income Tax, Mumbai

The appeal is partly allowed in aforesaid terms

ITA 3930/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahay

For Appellant: NoneFor Respondent: Shri Prashant Mahajan, Sr. A.R
Section 143Section 250Section 40

Den Fk Cable Tv Network Private Limited, Delhi vs. ACIT, Circle-7(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 971/DEL/2023[2018-19]Status: DisposedITAT Delhi17 Nov 2023AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Sahil Chawla, CAFor Respondent: Sh. Vivek Kumar Upadhyay, Sr. DR
Section 37(1)Section 40

M/S. Standard Chartered Bank, Mumbai vs. DDIT (I.T) - 2(1), Mumbai

In the result, the appeal of revenue is partly allowed

ITA 3377/MUM/2006[1998-1999]Status: DisposedITAT Mumbai13 Nov 2023AY 1998-1999

Bench: Shri Vikas Awasthy & Shri Gagan Goyalstandard Chartered Bank Taxation Department, 23-25, M. G. Road, 3Rd Floor, Fort, Mumbai-400 001 Pan: Aabcs4681D ..... Appellant Vs. Ddit (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ..... Respondent

For Appellant: Shri Madhur Agarwal, Ld. ARFor Respondent: Shri Anil Sant, Ld. DR
Section 115JSection 145Section 195Section 195(1)Section 250Section 40Section 90(2)

Jhabua Dhar Kshetriya Gramin Bank, Indore vs. DCIT/ACIT, Ratlam

ITA 201/IND/2023[2008-09]Status: DisposedITAT Indore21 Sept 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2008-09 Jhabua Dhar Kshetriya Acit/Dcit, Gramin Bank, Ratlam 204, C-21, Business Park, बनाम/ Opp. Hotel Radisson Blu, Mr-10, Vs. Indore

Section 143(3)Section 147Section 154Section 40

M/S. Classic Citi Investments Private Limited, Pune vs. The Income Tax Officer, Ward-1(3), Pune

In the result, appeal of the assessee in ITA No

ITA 434/PUN/2023[2015-16]Status: DisposedITAT Pune12 Sept 2023AY 2015-16

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.

For Appellant: Shri Sanket M. Joshi, CAFor Respondent: Shri Keyur Patel, CIT-DR &
Section 143(2)Section 143(3)Section 154Section 263Section 37Section 37(1)Section 40Section 43A

M/S. Classic Citi Investments Private Limited, Pune vs. The Deputy Commissioner of Income Tax, Circle-1(1), Pune

In the result, appeal of the assessee in ITA No

ITA 433/PUN/2023[2012-13]Status: DisposedITAT Pune12 Sept 2023AY 2012-13

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.

For Appellant: Shri Sanket M. Joshi, CAFor Respondent: Shri Keyur Patel, CIT-DR &
Section 143(2)Section 143(3)Section 154Section 263Section 37Section 37(1)Section 40Section 43A

Pentair Water India Private Limited, Verna vs. JCIT, Margao Range, Margao

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

ITA 76/PAN/2020[2009-10]Status: DisposedITAT Panaji22 Aug 2023AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing) Pentair Water India Pvt. Ltd., Vs Jcit, Margao Range, L-52-55, Verna Industrial Margao, Goa. Estate, Phase-Ii, Verna, Salcette, Goa. Pan: Aabcs 8856 L Appellant Respondent Assessee By : Shri Rakesh Agrawal, Fca Revenue By : Shri N. Shrikanth, Dr Date Of Hearing : 16/08/2023 Date Of Pronouncement : 22/08/2023 O R D E R Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Order Of Commissioner Of Income Tax (Appeals)-1, Panaji, Dated 16.03.2020 For A.Y.2009-10 As Per The Grounds Of Appeal On Record.

For Appellant: Shri Rakesh Agrawal, FCAFor Respondent: Shri N. Shrikanth, DR
Section 154Section 234BSection 37Section 40

Alstom Rail Transportation India Private Limited vs. Deputy Commissioner of Income-Tax (TDS)

SCA/12646/2019HC Gujarat23 Jan 2023

Bench: This Court Seeking To Challenge The Action Of The Respondent For Non-Grant Of The Refund Which Has Been Withheld With Interest & Additional Interest Under Section 244A Of The Income Tax Act. 3. Certain Accounting Entries Were Passed By The Page 1 Of 12

Section 195Section 201(1)Section 244ASection 40

ACIT-13(1)(2), Mumbai vs. M/S Play Games 24X7 Pvt Ltd, Mumbai

ITA 2962/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Jan 2023AY 2014-15

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2014-15

For Appellant: Shri Jeet Kamdar, A.RFor Respondent: Shri K.C. Salvamani, D.R
Section 143Section 143(3)Section 194BSection 195Section 263Section 40Section 9

B G Exploration & Production India Limited, Mumbai vs. Deputy Commissioner of Income, DDIT/ ADIT (International Taxation), Circle-1, Dehradun

In the result, both the appeals of the assessee are allowed

ITA 47/DDN/2022[2018-19]Status: DisposedITAT Dehradun27 Dec 2022AY 2018-19

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Mayak Kumar, JCIT, DR
Section 143(3)Section 144C(5)

B G Exploration & Production India Limited, Mumbai vs. Deputy Commissioner of Income, DDIT/ ADIT (International Taxation), Circle-1, Dehradun, Uttarakhand

In the result, both the appeals of the assessee are allowed

ITA 13/DDN/2022[2015-16]Status: DisposedITAT Dehradun27 Dec 2022AY 2015-16

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Mayak Kumar, JCIT, DR
Section 143(3)Section 144C(5)

CC Engineers Pvt. Ltd., Pune vs. Income-Tax Officer, Ward 1(1), Pune

In the result, the appeal of the assessee is dismissed

ITA 698/PUN/2021[2018-19]Status: DisposedITAT Pune07 Nov 2022AY 2018-19

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

For Appellant: Shri S.N. Puranik (through virtual)For Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 143(1)Section 143(1)(a)Section 30(1)(va)Section 36(1)(va)Section 43B

The Dy. Commr. of Income Tax, Cir.-1(2), Rajkot-Gujarat vs. M/S Eagle Motors Pvt. Ltd., Rajkot-Gujarat

Appeal of the Revenue is dismissed

ITA 78/RJT/2016[2012-13]Status: DisposedITAT Rajkot12 Oct 2022AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Shramdeep Sinha, CIT D.RFor Respondent: None
Section 14ASection 40Section 43B

Fashionking Brands P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

In the result, the appeal of the assessee is partly allowed

ITA 622/PUN/2021[2017-18]Status: DisposedITAT Pune29 Sept 2022AY 2017-18

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

For Appellant: Ms. Kimaya KudwaFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 36(1)(va)Section 43B