Which cases are most cited on Section 40A(3A)?

ASK Wealth Advisors (P) Ltd. v. ACIT (42 Taxmann.com 277) — 13 citing judgments; Mohammed Ali v. ITO (65 Taxmann.com 189) — 11 citing judgments.

How many judgments are there on Section 40A(3A)?

BharatTax indexes 48 ITAT, High Court and Supreme Court judgments that turn on Section 40A(3A) of the Income Tax Act, 1961.

Section 40A(3A) of the Income Tax Act

Q: What is the leading case on Section 40A(3A) of the Income Tax Act?

ASK Wealth Advisors (P) Ltd. v. ACIT (42 Taxmann.com 277) is the decision most relied on for Section 40A(3A), cited in 13 judgments. No tax is deductible at source when payments are made merely towards reimbursement of expenses incurred on the assessee's behalf by another entity.

Income-tax Act, 2025: s.36

Section 40A(3A) falls under section 40A of the Income-tax Act, 1961, which corresponds to section 36 (Expenses or payments not deductible in certain circumstances) of the Income-tax Act, 2025.

Read section 36 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 40A(3A) is ASK Wealth Advisors (P) Ltd. v. ACIT (42 Taxmann.com 277), cited in 13 of the 48 judgments on BharatTax that turn on this section.

Leading authorities on Section 40A(3A)

ASK Wealth Advisors (P) Ltd. v. ACIT

42 Taxmann.com 277 · 2014 · ITAT

citing judgments

No tax is deductible at source when payments are made merely towards reimbursement of expenses incurred on the assessee's behalf by another entity.

Mohammed Ali v. ITO

65 Taxmann.com 189 · 2016 · High Court

citing judgments

Disallowance under section 40A(3) for cash payments exceeding the prescribed limit can lead to increased taxable income and tax liability, satisfying the conditions for revision under section 263(1).

Judgments on Section 40A(3A)

Shri Askokumar S. Bansal, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 1481/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad22 Nov 2017AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri Kishor Goyal, CAFor Respondent: Shri Surendra Kumar, CIT-DR

Section 263Section 40Section 40A(3)

Iqbal Ahmed Khalilamed Subedar, Mumbai vs. ITO 22(1)(2), Navi Mumbai

In the result, the appeal of the assessee for the A

ITA 4896/MUM/2015[2008-09]Status: DisposedITAT Mumbai04 Oct 2017AY 2008-09

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2135/Mum/2013 (नििाारण वर्ा / Assessment Year : 2009-10 ) आयकर अपीऱ सं./I.T.A. No.4896/Mum/2015 (नििाारण वर्ा / Assessment Year : 2008-09)

For Appellant: Shri. S.C. Tiwari & RutejaFor Respondent: Shri B.C.S. Naik(CIT-DR)

Section 143(3)Section 253(3)Section 40A(3)

Iqbal Ahmaed Khalil Ahmed Subedar, Mumbai vs. ITO 22(1)(2), Mumbai

In the result, the appeal of the assessee for the A

ITA 2135/MUM/2013[2009-10]Status: DisposedITAT Mumbai04 Oct 2017AY 2009-10

For Appellant: Shri. S.C. Tiwari & RutejaFor Respondent: Shri B.C.S. Naik(CIT-DR)

Section 143(3)Section 253(3)Section 40A(3)

DCIT Corporate Circle 4(1), Chennai vs. Mohamed Idris Bros Pvt Ltd., Chennai

In the result, the appeal filed by the Revenue and Cross Objection filed by the assessee are dismissed

ITA 1579/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Sept 2017AY 2013-14

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 1579/Mds/2017 "नधा"रण वष"/Assessment Year:2013-14 & C.O. No. 119/Mds/2017 [In I.T.A. No. 1579/Mds/2017] The Deputy Commissioner Of M/S. Mohamed Idris Bros Pvt. Ltd., Income Tax, Vs. No.5, Armenian Street, Corporate Circle 4(1), Chennai - 01. Chennai. [Pan:Aaacm5231G] (Appellant) (Respondent/Cross Objector) अपीलाथ" क" ओर से / Appellant By : Shri Asish Tripathi, Jcit ""यथ" क" ओर से/Respondent By : Shri M. Razzack, C.A. सुनवाई क" तार"ख/ Date Of Hearing : 05.09.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.09.2017 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri Asish Tripathi, JCITFor Respondent: Shri M. Razzack, C.A

Section 40A