What is the leading case on Section 40(b)(v) of the Income Tax Act?

ACIT v. Suman Construction (34 SOT 495) is the decision most relied on for Section 40(b)(v), cited in 7 judgments.

Which cases are most cited on Section 40(b)(v)?

ACIT v. Suman Construction (34 SOT 495) — 7 citing judgments.

How many judgments are there on Section 40(b)(v)?

BharatTax indexes 73 ITAT, High Court and Supreme Court judgments that turn on Section 40(b)(v) of the Income Tax Act, 1961.

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

Income-tax Act, 2025: s.35

Section 40(b)(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.

The decision most relied on for Section 40(b)(v) is ACIT v. Suman Construction (34 SOT 495), cited in 7 of the 73 judgments on BharatTax that turn on this section.

Leading authorities on Section 40(b)(v)

ACIT v. Suman Construction

34 SOT 495 · 2009 · ITAT

citing judgments

Judgments on Section 40(b)(v)

Prowin Wealth Management, Bengaluru vs. Income Tax Officer, Ward-2(2)(1), Bengaluru

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1762/BANG/2025[2016-17]Status: HeardITAT Bangalore04 Mar 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri H. Siva Prasad Reddy, ITPFor Respondent: Shri Subramanian .S, JCIT-DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 40

Prowin Wealth Management, Bengaluru vs. Income Tax Officer, Ward-2(2)(1), Bangalore

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1761/BANG/2025[2016-17]Status: HeardITAT Bangalore04 Mar 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri H. Siva Prasad Reddy, ITPFor Respondent: Shri Subramanian .S, JCIT-DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 40

Trimurti Steels, Bhubaneswar vs. Income Tax Officer, Ward 2(1), Bhubaneswar

In the result, this appeal of the assessee is allowed

ITA 625/CTK/2025[2012-13]Status: HeardITAT Cuttack19 Feb 2026AY 2012-13

Bench: Shri George Mathan & Shri Madhusudan Sawdiatrimurti Steels, I.T.O., Plot No. N-3885, Golap Niwas, Ward- 2(1) Vs. Samantarapur, Bhubaneshwar-751002 Bhubaneshwar. Odisha. Pan No. Aahft 1240 Q Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 147Section 148Section 184Section 40

Drishti Maths Test Series, Manjul Deep vs. National E Assessment, Nanded

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

ITA 2042/PUN/2025[2018-19]Status: DisposedITAT Pune14 Oct 2025AY 2018-19

Bench: Dr. Manish Boradआयकर अपील सं. / Ita No.2042/Pun/2025 धििाारण वर्ा / Assessment Year: 2018-2019 Vs National E Drishti Maths Test Series, Manjul Deep, Assessment, Tilak Road, Nanded- Nanded Waghala-431602 Maharashtra Pan-Aanfd0241K Appellant Respondent

For Appellant: NoneFor Respondent: Shri Ajitesh Meena, JCIT

Section 133ASection 143(3)Section 250Section 40

Divya Profile Trading, Pune vs. ITO Ward 9(1), Pune

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

ITA 180/PUN/2025[2022-23]Status: DisposedITAT Pune24 Jun 2025AY 2022-23

Bench: Shri Manish Boradआयकर अपील सं. / Ita No.180/Pun/2025 िनधा"रण वष" / Assessment Year : 2022-23 Divya Profile Trading, Vs. Ito, Ward- 9(1), Pune. Gat No.77, Joytiba Nagar, Near Bhalekar Chowk, Talawade, Pune- 412114. Pan : Aanfd0876A Appellant Respondent Assessee By : Smt. Deepa Khare Revenue By : Shri S. Sadananda Singh Date Of Hearing : 18.06.2025 Date Of Pronouncement : 24.06.2025 आदेश / Order Per Manish Borad, Am: This Appeal Filed At The Instance Of Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 02.12.2024 Which Is Arising Out Of The Assessment Order U/S 143(3) Of The Act For Assessment Year 2022-23 Framed On 27.02.2024 By The Ito, Nfac, Delhi. 2. The Assessee Has Raised Following Revised Grounds Of Appeal :- “1. The Ld Cit(A) Erred In Law & On Facts In Confirming Addition Of Rs 3,31,667/- On Account Of Disallowance Of Fees Under Gst For Late Payment. 2. The Ld Cit(A) Erred In Law & On Facts In Confirming Addition Of Rs 4,11,821/- In Respect Of Income Tax Without Appreciating That No Deduction Of The Same Has Been Claimed By The Appellant. 3. The Ld Cit(A) Erred In Law & On Facts In Confirming Addition Of Rs 21,52,441/- In Respect Of Remuneration Paid To Partners.

For Appellant: Smt. Deepa KhareFor Respondent: Shri S. Sadananda Singh

Section 143(2)Section 143(3)Section 37(1)Section 40Section 44A

M/S. M B M Developers, Bangalore vs. DCIT, Circle-4(3)(1), Bengaluru

The appeal of the assessee is allowed for statistical purposes

ITA 2091/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Dec 2024AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Shri Rajiv C. Nulvi, AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 32Section 40

ITO, Ward-3(3), Aurangabad vs. M/S Samrat Fuel Enterprises, Rohtas

In the result, the appeal of the revenue is dismissed

ITA 37/PAT/2018[2010-11]Status: DisposedITAT Patna14 Aug 2024AY 2010-11

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No.37/Pat/2018 Assessment Year: 2010-11 Income Tax Officer, Ward-3(3), ………. Appellant Vs. M/S. Samrat Fuel Enterprises ………… Respondent (Pan: Aarfs0206P) Appearances By: Shri Ashwani Kumar, Sr. Dr Appeared For Appellant Shri Rajesh Mahajan, Ca Appeared For Respondent. Date Of Concluding The Hearing : 11.07.2024 Date Of Pronouncing The Order : 14.08.2024 Order Per Dr. Manish Borad: This Appeal Filed By The Revenue Pertaining To The Assessment Year (In Short “Ay”) 2010-11 Is Directed Against The Order Passed U/S 250(6) Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax (Appeal)-1, Patna [In Short Ld. “Cit(A)”] Dated 05.12.2017 Arising Out Of The Assessment Order Framed U/S 143(3) Of The Act By Ito, Ward-3(3), Gaya Dated 27.12.2012. I.T.A. No. 01/Pat/2023 A Y: 2013-14, Suman Kr. Singh

Section 143(3)Section 154Section 250(6)Section 40

Assistant Commissioner of Income Tax, Amravati & Chandrapur Circle, Circle, Amravati C, Amravati vs. M/S A.M.G Transformer Consoriume, Chandrapur

In the result, appeal filed by the Revenue is dismissed

ITA 113/NAG/2020[2011-12]Status: DisposedITAT Nagpur04 Jun 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Shri Saket BhattedFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 147Section 148Section 184Section 40

P & B Enterprises, Faridabad vs. ACIT Central Circle-4, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1989/DEL/2019[2016-17]Status: DisposedITAT Delhi30 Apr 2024AY 2016-17

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Vijay Kumar Singhla, CAFor Respondent: Shri Subhra Jyoti Chakroborty, CIT-DR

Section 40

T P Ostwal & Associates LLP, Mumbai vs. ACIT-16(3), Mumbai

Accordingly, addition of INR 67,58,815/- made by the Assessing Officer is deleted. Accordingly, Ground No. 1, 2, 3, 6 and 7 are allowed while Ground No

ITA 3746/MUM/2023[2012-13]Status: DisposedITAT Mumbai18 Mar 2024AY 2012-13

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Atul T. SuraiyaFor Respondent: Shri Salil Mishra

Section 143(3)Section 154Section 2Section 40

M/S Abbas Shabuddin Saheb, Nipani vs. Income Tax Officer, Ward - 1, Nipani

In the result, the appeal filed by the assessee stands allowed

ITA 461/PAN/2018[2014-15]Status: DisposedITAT Panaji25 Sept 2023AY 2014-15

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

For Appellant: Shri A. S. PatilFor Respondent: Smt. Ashwini Hosmani

Section 115BSection 131Section 133ASection 143(3)Section 40Section 69

Bharatnagar Buildcon LLP (Formerly Known As Abil Buildcon LLP), Pune vs. Principal Commissioner of Income-Tax -2, Pune

In the result, the appeal is allowed

ITA 284/PUN/2021[2016-17]Status: DisposedITAT Pune07 Sept 2023AY 2016-17

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.284/Pun/2021 "नधा"रण वष" / Assessment Year : 2016-17

Section 143(3)Section 263

M/S Feelings, Margao vs. The Principal Commissioner of Income Tax, Panaji

The appeal is ALLOWED in above terms

ITA 149/PAN/2019[2014-15]Status: DisposedITAT Panaji01 Sept 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 149/Pan/2019 धििाारण वर्ा / Assessment Year : 2014-15 M/S. Feelings, H. No. 2730, Murida, Fatorda Margao Goa- 403601 Pan:Aabff4135A . . . . . . . अपीलाथी / Appellant

For Appellant: Shri Rahul SardaFor Respondent: Shri N. Shrikanth

Section 143(3)Section 253(1)Section 263Section 30Section 40

ACIT, Circle - 2(1), Panaji vs. M/S Jay Ram Ore Carriers, Vasco

In the result, the appeal filed by the Revenue stands allowed

ITA 227/PAN/2018[2014-15]Status: DisposedITAT Panaji29 Aug 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.227/Pan/2018 िनधा"रण वष" / Assessment Year : 2014-15 Acit, Circle-2(1), Panaji, Vs. M/S. Jay Ram Ore Goa. Carriers, 2Nd Floor, Sunflower Appts, Opp. St. Andrew Church, Vasco, Goa. Pan : Aaffj0752R Appellant Respondent Revenue By : Shri N. Shrikanth Assessee By : Shri R. D. Onkar Date Of Hearing : 16.08.2023 Date Of Pronouncement : 29.08.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Panaji [‘The Cit(A)’] Dated 30.03.2018 For The Assessment Year 2014-15. 2. Briefly, The Facts Of The Case Are That The Respondent-Assessee Is A Partnership Firm Engaged In The Business Of Operation Of Barge Of Contract. The Return Of Income For The Assessment Year 2014-15 Was Filed By The Appellant Firm On 29.07.2014 Declaring Total Income

For Appellant: Shri R. D. OnkarFor Respondent: Shri N. Shrikanth

Section 143(3)Section 40

Gajanan Builders, Mumbai vs. ITO, Ward-31(1)(5), Mumbai

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

ITA 1253/MUM/2023[2012-13]Status: DisposedITAT Mumbai10 Jul 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2012-13 Gajanan Builders, Ito, Ward031(1)(5), Office No. 20, Ground Floor, Kautilya Bhavan, C-41 To C-43, Patel Industrial Estate, Vs. Bandra Kurla Complex, Bandra Navapada Road, Oshiwara, (East), Mumbai-400051. Jogeshwari West, Mumbai-400102. Pan No. Aagfg 1193 G Appellant Respondent

For Appellant: Ravi DesijaFor Respondent: Ms. Indira Adakil, DR

Section 143(3)Section 147Section 148Section 40

Jetkool Exports India, Mumbai vs. National -E Assessment Centre, Delhi

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

ITA 2596/MUM/2022[2018-2019]Status: DisposedITAT Mumbai09 Mar 2023AY 2018-2019

Bench: Shri Amarjit Singh, Am & Ms. Kavitha Rajagopal, Jm Jetkool Exports India National E-Assessment Centre, I-602, Vardhman Nagar, Delhi -110 000 Dr. R. P. Road, Mulund (W), Vs. Mumbai-400 080

For Appellant: Dr. K. ShivramFor Respondent: Ms. Vranda U Matkarni

Section 143(1)Section 143(3)Section 250Section 40