Section 40A of the Income Tax Act

Income-tax Act, 2025: s.36

Section 40A of the Income-tax Act, 1961 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 is J.K. (Bom.) Limited v. CBDT and Another (118 ITR 312), cited in 50 of the 45 judgments on BharatTax that turn on this section.

Leading authorities on Section 40A

J.K. (Bom.) Limited v. CBDT and Another
118 ITR 312 · 1979 · High Court
50
citing judgments

The case elucidates the meaning of 'management services', detailing its components and considering whether such services qualify as 'technical services' for income tax purposes, particularly in relation to fees for technical services.

Judgments on Section 40A

Sintex Industries Ltd vs. Assistant Commissioner of Income Tax (OSD)

TAXAP/261/2012HC Gujarat02 Jul 2013
Section 142(1)Section 143(2)Section 40ASection 80I

Commissioner of Income Tax-I Ludhiana vs. Rajnish Ahuja

ITA/27/2013HC Punjab & Haryana02 Apr 2013
Section 260ASection 40

Commissioner of Income Tax vs. Gujarat Industrial Investment Corporation Ltd

Appeal stands dismissed

TAXAP/492/2012HC Gujarat28 Jan 2013
Section 10(34)Section 14ASection 260ASection 40A

CIT, Faridabad vs. M/S G.E. Motors(I) Pvt. Ltd

The appeal is dismissed

ITA/387/2009HC Punjab & Haryana25 Jan 2011
Section 260A

Sayaji Iron & Engg Co vs. Commissioner of Income Tax

ITR/158/1986HC Gujarat24 Jul 2001