Section 40(ia) of the Income Tax Act

Income-tax Act, 2025: s.35

Section 40(ia) 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(ia).

Judgments on Section 40(ia)

Vinay Grover, New Delhi vs. ITO Ward 36(1), New Delhi

Adopted the sales amounting to Rs

ITA 3206/DEL/2023[2021-22]Status: DisposedITAT Delhi08 May 2024AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2021-22]

Section 133(6)Section 143(1)(a)Section 144Section 145(3)Section 234A

Yogis Angels Entertainment and Decor Pvt. Ltd, New Delhi vs. ITO Ward 27(4), New Delhi

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

ITA 6074/DEL/2019[2015-16]Status: DisposedITAT Delhi04 Jan 2024AY 2015-16

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Samyak Jain, Adv. &For Respondent: Ms. Sapna Bhaita, CIT-DR
Section 145(1)Section 145(3)Section 244ASection 43BSection 44A

U S Roofs Ltd., Navi Mumbai vs. Addl/Jt/Dy/ACIT/ITO, Nfe-Ass C, Delhi Delhi, Delhi

ITA 2112/MUM/2023[2006-07]Status: DisposedITAT Mumbai27 Sept 2023AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Fenil Bhat, ARFor Respondent: Shri Ankush Kapoor, CIT-DR
Section 143(2)Section 144Section 145(3)Section 148Section 250

U S Roofs Ltd., Navi Mumbai vs. Addl/Jt/Dy/ACIT/ITO, Nfe-Ass C, Delhi Delhi, Delhi

ITA 2105/MUM/2023[2012-13]Status: DisposedITAT Mumbai27 Sept 2023AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Fenil Bhat, ARFor Respondent: Shri Ankush Kapoor, CIT-DR
Section 143(2)Section 144Section 145(3)Section 148Section 250

U S Roofs Ltd., Navi Mumbai vs. Addl/Jt/Dy/ACIT/ITO, Nfe-Ass C, Delhi Delhi, Delhi

ITA 2104/MUM/2023[2011-12]Status: DisposedITAT Mumbai27 Sept 2023AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Fenil Bhat, ARFor Respondent: Shri Ankush Kapoor, CIT-DR
Section 143(2)Section 144Section 145(3)Section 148Section 250

U S Roofs Ltd., Navi Mumbai vs. Addl/Jt/Dy/ACIT/ITO, Nfe-Ass C, Delhi Delhi, Delhi

ITA 2103/MUM/2023[2008-09]Status: DisposedITAT Mumbai27 Sept 2023AY 2008-09

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Fenil Bhat, ARFor Respondent: Shri Ankush Kapoor, CIT-DR
Section 143(2)Section 144Section 145(3)Section 148Section 250

U S Roofs Ltd., Navi Mumbai vs. Addl/Jt/Dy/ACIT/ITO, Nfe-Ass C, Delhi Delhi, Delhi

ITA 2102/MUM/2023[2007-08]Status: DisposedITAT Mumbai27 Sept 2023AY 2007-08

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Fenil Bhat, ARFor Respondent: Shri Ankush Kapoor, CIT-DR
Section 143(2)Section 144Section 145(3)Section 148Section 250

H S I Automotives Private Limited, Kancheepuram vs. DCIT Corporate Circle 2(2), Chennai

In the result, the appeals of the Assessee in I

ITA 3011/CHNY/2017[2013-14]Status: DisposedITAT Chennai03 Aug 2022AY 2013-14

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपील सं./I.T.A No.:276/Chny/2017 िनधा"रण वष"/Assessment Year: 2012 - 2013 & आयकर अपील सं./I.T.A No.:3011/Chny/2017 िनधा"रण वष"/Assessment Year: 2013 - 2014

For Appellant: Shri. B. Ramanakumar, AdvocateFor Respondent: Shri. Dr. S. Palani Kumar, CIT
Section 143(3)Section 144Section 144C(13)Section 144C(5)Section 154Section 92C(2)

Hsi Automotives Private Limited, Kancheepuram vs. DCIT, Chennai

In the result, the appeals of the Assessee in I

ITA 276/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 Aug 2022AY 2012-13

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपील सं./I.T.A No.:276/Chny/2017 िनधा"रण वष"/Assessment Year: 2012 - 2013 & आयकर अपील सं./I.T.A No.:3011/Chny/2017 िनधा"रण वष"/Assessment Year: 2013 - 2014

For Appellant: Shri. B. Ramanakumar, AdvocateFor Respondent: Shri. Dr. S. Palani Kumar, CIT
Section 143(3)Section 144Section 144C(13)Section 144C(5)Section 154Section 92C(2)

Deputy Commissioner of Income-Tax, (TDS), Pune vs. M/S. Honywell Automation (I) Ltd, Pune

In the result, the appeal of Revenue is dismissed

ITA 872/PUN/2018[2011-12]Status: DisposedITAT Pune09 May 2022AY 2011-12

Bench: Shri S.S. Viswanethra Ravi & Dr. Dipak P. Ripote

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri M. Jasnani
Section 194CSection 194ISection 194JSection 201(1)Section 40

Uttaranchal Welfare Society, Ghaziabad vs. DCIT (Exemption), Ghaziabad

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

ITA 6255/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Mar 2022AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Umesh Takyar, Sr. DR
Section 40

Shree Veershaiv Co.Op.Bank Ltd, Kolhapur vs. Income Tax Officer, Kolhapur

In the result, the appeal in ITA No

ITA 606/PUN/2017[2013-14]Status: DisposedITAT Pune12 Jan 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

For Appellant: Shri M. K. KulkarniFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 194CSection 40

Shree Veershaiv Co.Op.Bank Ltd, Kolhapur vs. Assistant Commissioner of Income Tax, Kolhapur

In the result, the appeal in ITA No

ITA 605/PUN/2017[2012-13]Status: DisposedITAT Pune12 Jan 2021AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

For Appellant: Shri M. K. KulkarniFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 194CSection 40

Shree Veershaiv Co.Op.Bank Ltd, Kolhapur vs. Assistant Commissioner of Income Tax, Kolhapur

In the result, the appeal in ITA No

ITA 604/PUN/2017[2009-10]Status: DisposedITAT Pune12 Jan 2021AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

For Appellant: Shri M. K. KulkarniFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 194CSection 40

Shree Veershaiv Co.Op .Bank Ltd, Kolhapur vs. Income-Tax Officer, Ward - 2(2), Kolhapur

In the result, the appeal in ITA No

ITA 2611/PUN/2017[2014-15]Status: DisposedITAT Pune12 Jan 2021AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.

For Appellant: Shri M. K. KulkarniFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 194CSection 40

The DCIT, Circle-1, Junagadh vs. M/S Keshodwala Foods., Veraval

In the result, the appeal of the Revenue is dismissed

ITA 1133/RJT/2010[2007-08]Status: DisposedITAT Rajkot28 Feb 2020AY 2007-08

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./I.T.A. No.1133/Rjt/2010 ("नधा"रण वष" / Assessment Year :2007-08) D.C.I.T, बनाम/ M/S Keshodwala Foods, Circle-1, 305-G.I.D.C. Industrial Vs. Junagadh. Estate, Somnath Road, Veraval. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfk6651Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri Ranjit Singh Cit. D.R ""यथ" क" ओर से/Respondent By : Shri D.M. Rindani, A.R सुनवाई क" तार"ख / Date Of Hearing 24/02/2020 घोषणा क" तार"ख /Date Of Pronouncement 28/02/2020 आदेश / O R D E R Per Bench: The Captioned Appeal Has Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-Iv, Rajkot [Ld. Cit(A) In Short] Dated 16/06/2010, Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 08/12/2009 Relevant To Assessment Years (A.Y.) 2007- 08. A.Y. 2007-08 The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Ranjit Singh CIT. D.RFor Respondent: Shri D.M. Rindani, A.R
Section 131Section 143(3)Section 194CSection 197

M/S M.G. Electroics Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 4663/DEL/2016[2011-12]Status: DisposedITAT Delhi14 Mar 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Saumy Agarwal, CAFor Respondent: Shri Rinku Singh, Sr.D.R
Section 143(3)Section 194JSection 40Section 9(1)(vii)

ITO, New Delhi vs. M/S Faber Star Facilities Management Ltd., Noida

In the result, appeal of the revenue is dismissed

ITA 5706/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Nov 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2010-11 Vs M/S Faber Star Facilities Management Income-Tax Officer, Ward 9(1), New Delhi. Ltd., A-78, First Floor, Sector 65, Noida Pan: Aabcf0136G Appellant Respondent Assessee By None Revenue By Shri Surender Pal, Sr. Dr Date Of Hearing 26.11.2018 Date Of Pronouncement 29.11.2018 Order Per K. Narasimha Chary, Jm Challenging The Order Dated 20.07.2015 In Appeal No. 100/2013-14, Passed By The Learned Commissioner Of Income Tax (Appeals)-3, Delhi (Ld. Cit(A)), Revenue Preferred This Appeal. 2. Brief Facts Of The Case Are That The Assessee Is A Company & They Have Filed Their Return Of Income On 27.9.2010 Declaring Nil Income. By Order Dated

Section 144Section 40

M/S. Lakhani India Ltd., Faridabad vs. Addl.CIT, Faridabad

In the result, the appeal of the ld

ITA 3736/DEL/2014[2008-09]Status: DisposedITAT Delhi10 Sept 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishiacit, Vs. Lakhani India Ltd, Circle-Ii, Block-B, Plot No. 131, New Cgo Complex, Nh-Iv, Nit, Sector-24, Faridabad Faridabad Pan: Aaacl3113G (Appellant) (Respondent) Lakhani India Ltd, Vs. Acit, Plot No. 131, Circle-Ii, Block-B, Sector-24, Faridabad New Cgo Complex, Nh-Iv, Pan: Aaacl3113G Nit, Faridabad (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Amit Jain, Sr. DR
Section 115JSection 143Section 14ASection 40

ITO-Ward--1-(3), Asansol vs. Naresh Kumar Chaparia, Burdwan

Appeal is dismissed

ITA 319/KOL/2017[6214640]Status: DisposedITAT Kolkata08 Jun 2018

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2006-07 Income Tax Officer V/S. Naresh Kumar Chaparia Ward-1(3), Sahana Prop. M/S Calcutta Delhi Apartment, Lower Transport, Neamatpur, Chelidanga, Asansol- Sitarampur,Burdwan-713359 713 304 [Pan No.Aespc 9803 M] .. अपीलाथ" /Appellant ""यथ"/Respondent S.M.S Tauheed, Addl. Cit-Sr-Dr अपीलाथ" क" ओर से/By Appellant Shri T.P. Roy, Ar ""यथ" क" ओर से/By Respondent 05-06-2018 सुनवाई क" तार"ख/Date Of Hearing 08-06-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2006-07 Is Directed Against The Commissioner Of Income Tax (Appeals), Asnsol Dated 16.12.2016. Passed In Case No.128/Cit(A)/Asl/Ward-1(3)/Asl/14-15, Involving Proceedings U/S 143(3)/254/145 Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused.

Section 143(3)Section 145Section 145(3)Section 40