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Income-tax Act · Case Law

Section 40A Income Tax Case Law — Payments Not Deductible

Browse 502 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 40A (Payments Not Deductible) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 40A has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 40A (showing 300 of 502)

Price Waterhouse Coopers Pvt. Ltd v. Commissioner Of Income Tax, Kolkata-1 And Anr
Supreme Court · 2012 · [2012] 8 S.C.R. 849 · Allowed
Assessee
Mercantile Bank Ltd., Bombay v. The Commissioner Of Income-Tax, Bombay City-Iii
Supreme Court · 2006 · [2006] SUPP. 1 S.C.R. 628 · Partly Allowed
Partly
Commissioner Of Income Tax, Delhi (Central-I) v. M/S. Continental Construction Ltd
Supreme Court · 1998 · [1998] 1 S.C.R. 519 · Dismissed
Assessee
C.w.s. (India) Limited v. The Commissioner Of Income Tax
Supreme Court · 1994 · [1994] 2 S.C.R. 247 · Dismissed
Revenue
Shree Sajjan Mills Ltd v. Commissioner Of Income Tax, M.p, Bhopal And Anr
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 593 · Dismissed
Revenue
M/S.abiram Agencyno v. The Income Tax Officer,Ward-I(2),Pudukottai
High Court · 2025 · Other
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Principal Commissioner Of Income Tax - 4 Delhi v. Mitsubishi Corporation (India) Pvt Ltd
High Court · 2025 · Other
—
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
Harsha Associates Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2025 · Dismissed
Revenue
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
M/S. Sanmar Speciality Chemicals Limitedno v. The Assistant Commissioner Of Income-Taxcompany Circle, Vi (1), Chennai
High Court · 2025 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central)-2 v. M/S Sanskar Homes Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
M/S Legacy Foods Pvt. Ltd v. Deputy Commissioner Of Income Tax, & Anr
High Court · 2025 · Other
—
Shri Arasappan Madhivananprop. Of M/S. Sakthi Enterprises v. The Income Tax Officer,Business Ward – Iv (2),Chennai
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Taxno v. Cri Pumps Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax 3No v. M/S. C S Garments 42, Karumarampalayammannarai, Tirupur – 641 607Pan: Aac Fc 0719 J
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Taxcorporate Circle – v. Cri Pumps Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
D.ramagopal v. The Deputy Commissioner Of Income Tax,Central Circle-I,Coimbatore
High Court · 2024 · Dismissed
Revenue
Ita/493/2022 Of The Pr Commissioner Of Income Tax v. M/S Adc India Communications Ltd
High Court · 2024 · Other
—
Ita/470/2023 Of The Pr Commissioner Of Income Tax v. Onmobile Global Ltd
High Court · 2024 · Other
—
Ita/458/2023 Of The Prl. Commissioner Of Income Tax v. Puradakoppalu Battegowda Karigowda
High Court · 2024 · Other
—
Commissioner Of Income Tax,Chennai v. M/S.shriram Capital Limited,Mookambika Complex
High Court · 2024 · Allowed
Revenue
New v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Other
—
The Income Tax Officer, Ward 4(1), Patna v. Ambika Prasad Gupta, Sri Ram Market, Mithapur, Patna (
High Court · 2024 · Allowed
Revenue
Principal Commissioner Of Income Tax-10 Delhi v. Al Nasir Agro Foods
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax-9 v. Xl India Business Services Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Ita/100005/2020 Of Shri.santosh M. Bhandari v. The Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Tax-04 v. M/S Microsoft India (R And D) Pvt Ltd
High Court · 2024 · Dismissed
Assessee
S.b. Packagings Ltd v. Asstt./Dy. Commissioner Of Income Tax, Circle 22(2), New Delhi & Ors
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Technip Energies Italy S.p.a
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-1, Delhi v. Future First Info. Services Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Tirupati Buildings And Offices Private Limited v. Commissioner Of Income Tax And Another
High Court · 2023 · Other
—
Itat/172/2023 Of Principal Commissioner Of Income Tax Asansol v. Jagabandhu Das
High Court · 2023 · Dismissed
Assessee
By Advs.sri.harisankar v. Menonsmt.meera V.menonsri.r.sreejithsmt.k.krishnasmt.parvathy Menon
High Court · 2023 · Dismissed
—
Pr. Commissioner Of Income Tax -4, New Delhi v. Indus Towers Ltd
High Court · 2023 · Other
—
The Pr. Commissioner Of Income Tax -7 v. Prosperous Buildcon Pvt. Ltd
High Court · 2023 · Other
—
Mehra Jewel Palace Pvt Ltd v. Pr. Commissioner Of Income Tax
High Court · 2023 · Other
—
Rajesh Kumar v. The Commissioner Of Income Tax And Anr
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax - 8 … v. Suraj Infrastructures Pvt. Ltd. …
High Court · 2023 · Dismissed
Assessee
Itta/250/2022 Of The Prudential Co-Operative Bank Ltd v. Deputy Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Pr. Commissioner Of Income Tax, Central-11 v. Dsc Ltd
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax-9, Kolkata v. M/S. Cellbiz Services
High Court · 2023 · Dismissed
Assessee
Ita/63/2020 Of Idrs Labs Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Chittewan v. Assistant Commissioner Of Income-Taxcircle 2(1)(1), Room
High Court · 2023 · Other
—
Ittamp. No: 98 Of 2006 v. Prasad
High Court · 2022 · Dismissed
—
Wtax/1307/2022 Of Alm Industries Ltd v. Deputy Commissioner Of Income Tax And 3 Others
High Court · 2022 · Allowed
Assessee
National Dairy Development Board v. Addl. Commissioner Of Income Tax
High Court · 2022 · Other
—
Ita/191/2018 Of Pr Commissioner Of Income Tax v. M/S Fortuna Projects
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax-4, Kolkata v. M/S. Linde India Limited
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax – 14, Kolkata v. M/S. Pks Holdings
High Court · 2022 · Allowed
Revenue
Ideal Sheet Metal Stamping And Pressing Pvt. Ltd v. Dinesh Badgujar, Assistant Commissioner Of Income Tax,Circle-2(1)(1) Or His Successor
High Court · 2022 · Allowed
Assessee
Ia No:ga/1/2022 , Ga/2/2022 Nirman Construction v. Additional Commissioner Of Income Tax, Range – 1, Durgapur & Ors
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1 v. Future First Info. Services Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax,Kolkata-Ii, Kolkata v. Bhartiya Hotels Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax 1 v. Shukla Dairy Pvt. Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax 1 v. Shukla Dairy Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Wp/1554/2019 Of Mrf Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Incometax, Central-1, Kolkata v. M/S. Shalimar Pellet Feeds Ltd
High Court · 2022 · Other
—
Wp/51208/2019 Of Lsi India Research And Development Private Limited v. Additional Commissioner For Income Tax
High Court · 2022 · Allowed
Assessee
Star Realcon Pvt. Ltd v. Pr. Commissioner Of Income Tax & Anr
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Asansol v. Sri Tushar Kanti Banerjee
High Court · 2022 · Dismissed
Assessee
Ita/69/2009 Of P.aruna Kumari Patro v. Income Tax Officer
High Court · 2022 · Dismissed
Revenue
M/S.gem Enterprises,Cissons Complex v. The Income Tax Officer,Business Ward - Vi(2),Chennai – 600 034
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Kolkata-4 v. M/S. Standard Leather Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Itat 230 Of 2017 Principal Commissioner Of Income Tax, Asansol v. M/S. Eastern Coalfields Ltd
High Court · 2021 · Dismissed
Assessee
Shri.mahalingam Karthikeyan v. The Income Tax Officer, Ward-1(3)
High Court · 2021 · Allowed
Assessee
The Pr. Commissioner Of Income Tax - 3 v. Hotels Limited
High Court · 2021 · Allowed
Revenue
Iapl/364/2008 Of Smt. Sangeeta v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Pr. Commissioner Of Income Tax – 8 v. M/S. Rediff. Com India Ltd
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax, Chennai v. Tamil Nadu Maritime Board
High Court · 2021 · Allowed
Revenue
Sca/7620/2021 Of Dishman Carbogen Amcis Limited v. The Assistant Commissioner Of Income Tax, Central Circle (2)
High Court · 2021 · Allowed
Assessee
Tca/579/2014 Of Commissioner Of Income Tax v. M/S Adithyaram Properties P
High Court · 2021 · Dismissed
Assessee
Pr. Commissioner Oflncome Tax (Central)- 3 v. M/S Jaypee Financial Services Ltd
High Court · 2021 · Dismissed
—
M/S.doshi Housing v. The Principal Commissioner Of Income Tax, Chennai
High Court · 2021 · Dismissed
Revenue
Bosco Educational Academy Pvt. Ltd.,New v. The Chief Commissioner Of Income Tax-Iii, The Income Tax Department
High Court · 2021 · Allowed
Assessee
Panaji, Goa.… v. M/S. The Quepem Urban Co-Operative
High Court · 2021 · Other
—
M/S.madras Engineering Industries P. Ltd., Chennai-28 v. The Income Tax Officer, Corporate Ward 4(2), Chennai
High Court · 2021 · Allowed
Assessee
Shri F.susai Raju v. The Income Tax Officer, Corporateward 5(2), Chennai-34
High Court · 2021 · Other
—
M.shajahan v. The Deputy Commissioner Of Income Tax, Central Circle
High Court · 2021 · Allowed
Assessee
Ita/245/2018 Of M/S Toyota Kirloskar Motor P Ltd v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax, Business Ward Iii (3), Chennai v. M/S.enterprising Enterprises
High Court · 2021 · Dismissed
Assessee
M/S.srinivasa Foundation v. The Assistant Commissioner Of Income Tax, Central Circle Iii(1), Chennai – 600 034
High Court · 2021 · Other
—
R/Special Civil Application v. The Assistant Commissioner Of Income Tax, Circle 1(1)(1
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax Central I v. M/S.power Soaps P. Ltd.,R.s
High Court · 2021 · Other
—
The Principal Commissioner Of Income Tax, Central 2,Chennai-34 v. M/S.jubilee Plot & Housing Pvt. Ltd
High Court · 2021 · Allowed
Revenue
B.k.muralikrishna v. Commissioner Of Income Tax 9, 121, Mahatma Gandhi Salai, Chennai – 600 034
High Court · 2021 · Other
—
B.k.muralikrishna v. Commissioner Of Income Tax 9, 121, Mahatma Gandhi Salai, Chennai – 600 034
High Court · 2021 · Other
—
Principal Commissioner Of Income Tax 4 v. M/S. Mohamad Idris Bros. (P) Ltd
High Court · 2021 · Dismissed
Assessee
Ita/192/2013 Of The Commissioner Of Income-Tax v. M/S Fibres And Fabrics
High Court · 2021 · Allowed
Revenue
Tca/645/2019 Of M/S.vaduganathan Talkies v. Income Tax Officer
High Court · 2020 · Dismissed
Revenue
The Principal Commissioner Of Income Tax-2 v. M/S Kunj Infrastructure Pvt. Ltd
High Court · 2020 · Allowed
Revenue
The Principal Commissioner Of Income Tax-3 v. N K Proteins Ltd
High Court · 2020 · Dismissed
Assessee
Ponmani Suresh v. The Deputy Commissioner Of Income Taxnon-Corporate Ward 2Chennai
High Court · 2020 · Dismissed
Revenue
Ita/81/2011 Of The Commissioner Of Income Tax v. M/S Rajmahal Silks
High Court · 2020 · Other
—
The Principal Commissioner Of Income Tax, Gandhinagar v. Raj Corporation
High Court · 2020 · Dismissed
Assessee
M/S Anubhuti Cold Chains Pvt. Ltd. And Others v. Assistant Commissioner Of Incometax Circle4, Chandigarh.... Responden
High Court · 2020 · Allowed
Assessee
M/S.b.g.electric Companyrep. By Its v. Principal Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Itxa/1354/2017 Of Pr. Commissioner Of Income Tax-15 Mumbai v. Jakharia Fabric Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-1, Chandigarh v. M/S Goyal Builders
High Court · 2020 · Dismissed
Assessee
Wtax/318/2016 Of Ajai Kumar Singh Khaldelial v. Principal Commissioner Of Income Tax And Anr
High Court · 2020 · Dismissed
Revenue
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Brahmanand Shiksha Prasar Samiti
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax, Chennai v. M/S.premier Marine Products
High Court · 2019 · Dismissed
Assessee
Ita/274/2013 Of Times Vpl Limited v. The Commissionr Of Income Tax
High Court · 2019 · Allowed
Assessee
M/S.balaji On Board Courers,Rep By Its v. The Income Tax Officer, Business Ward Vi (I), Room
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax Iv, Chennai-34 v. M/S.mohamed Idris Bros. Pvt. Ltd., Chennai-1
High Court · 2019 · Dismissed
Assessee
Tca/27/2017 Of Commissioner Of Income Tax v. M/S Rk Swamy Bbdo Private Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income-Tax,Chennai v. Tamilnadu Maritime Board
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax,Trichy v. M/S.safeway Dredging Enterprise
High Court · 2019 · Dismissed
Assessee
Shri G.sujith v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2019 · Dismissed
—
Commissioner Of Income Tax, Salem v. Sri Balaji Infra Developers, 5-38 U, Arumuga Nagar, Alagapuram, Salem - 636 016
High Court · 2019 · Dismissed
Assessee
Tca/51/2014 Of Commissioner Of Income Tax v. M/S R.k.swamy Bdo[P]Ltd
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. Gold Line Exports,32, Kamarajapuram West,Karur
High Court · 2019 · Dismissed
Assessee
Tca/451/2013 Of Commissionr Of Income Tax v. M/S Kiritialal Kalidas
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax, Delhi v. Anoop Jain
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax-I, Tiruchirapalli v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax – Ltu, Chennai v. M/S. Chemplast Sanmar Ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax Delhi - X v. Mrs. Krishna Gupta
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -9 v. Usha International Ltd
High Court · 2019 · Allowed
Revenue
Principal Commissioer Of Income Tax-2 v. M/S Kunj Infrastructure Pvt Ltd
High Court · 2019 · Allowed
Revenue
Wp/25178/2019 Of M/S. Sterling Urban Developments Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Sherla v. Ita.702.2017_25.Doc
High Court · 2019 · Allowed
—
Sherla v. Ita.603.2017.Doc
High Court · 2019 · Allowed
—
The Principal Commissioner Of Income Tax 3 v. Rjd Buildcon Limited
High Court · 2019 · Allowed
Revenue
Itxa/718/2017 Of Pr. Commissioner Of Income-Tax-2 v. M/S. State Bank Of India Accounts And Compliance Dept
High Court · 2019 · Allowed
Revenue
Pr. Commissioner Of Income Tax - 1 v. Goldman Sachs (India) Finance Pvt Ltd
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Ofincome Tax-10 v. Neo Sports Broadcast Pvt. Ltd
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax v. M/S Bayer Vapi Private Limited
High Court · 2019 · Allowed
Revenue
Ita/68/2011 Of The Commissioner Of Income Tax, Cochin v. M/S.apollo Tyres Ltd., Kochi
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax v. Zoom Communication P
High Court · 2019 · Dismissed
Assessee
I.t.a. Nos. 60 And 99 Of 2010: 4 v. I.t.a. Nos. 60 And 99 Of 2010: 5
High Court · 2019 · Dismissed
—
M/S Nangal Spun Pipe Co. Pvt. Ltd., Chandigarh v. Commissioner Of Income Tax, Chandigarh
High Court · 2019 · Dismissed
Revenue
Ita/287/2010 Of The Commissioner Of Income Tax v. Apollo Tyres Ltd
High Court · 2019 · Other
—
Itxa/1486/2016 Of Pr. Commissioner Of Income Tax-4 v. M/S Shcil Services Ltd
High Court · 2019 · Allowed
Revenue
Nielsen (India) Pvt Ltd v. The Deputy Commissioner Of Income Tax5(1)(1), Mumbai & Ors
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax-I,Tiruchirapalli v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2019 · Dismissed
Assessee
Mr.d.s.madiahswamy v. The Income-Tax Officerward 1(3)Salem 636 007
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income Tax Circle Iii, Chennai v. M/S.chandiya Chemicals
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax Circle Iii, Chennai v. M/S.chandiya Chemicals
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Taxcircle Iii, Chennai v. M/S.chandiya Chemicals
High Court · 2019 · Dismissed
Assessee
Shri.natesan Krishnamurthy v. The Income Tax Officernon-Corporate Ward 9(2),Chennai - 600 034
High Court · 2019 · Dismissed
Revenue
Commissioner Of Income Tax-I,Chennai v. M/S.dart Global Logistics P. Ltd.chennai-35
High Court · 2019 · Dismissed
Assessee
Sigma Research & Consulting Pvt. Ltd v. Commissioner Of Income Tax & Anr
High Court · 2018 · Allowed
Assessee
Ita/66/2012 Of The Commissioner Of Income Tax v. M/S.chekkattu Chitty Funds, Ramanchira, Thiruvalla
High Court · 2018 · Other
—
The Appellant Has Claimed Following Substantial Questions Of Law v. Cit In Ita
High Court · 2018 · Allowed
Assessee
v. Income-Tax Appellate Tribunal
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Taxcorporate Circle 3 (2), Chennai v. M/S.vasantha Subramanian Hospitals Private Limited, New
High Court · 2018 · Allowed
Revenue
M/S Forge And Forge Private Limited v. Asst Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
The Commissioner Of Income Tax v. Steag Energy Services Gmbh
High Court · 2018 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 3 v. Patel Alloy Steel Co Pvt Ltd
High Court · 2018 · Dismissed
Assessee
By Sri. Y v. Raviraj, Advocate For R1 & R2
High Court · 2018 · Dismissed
—
Taxap/725/2018 Of Principal Commissioner Of Income Tax 3 v. Keshvalal Mangaldas
High Court · 2018 · Dismissed
Assessee
Ita/612/2018 Of Pr. Commissioner Of Income Tax Delhi - 8 v. M/S. Shivaai Industries Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -6 v. Mantec Consultants Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Jaydeep Cotton Fibers Pvt Ltd v. Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Principal Commissioner Of Income Tax 7 v. Sunshine Fasteners Pvt Ltd
High Court · 2018 · Dismissed
Assessee
Ita/377/2009 Of The Commissioner Of Income Tax v. M/S.parrisons Roller Flour Mills Pvt.ltd
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Income Tax - 6 v. Jagdish Process House
High Court · 2018 · Dismissed
Assessee
Wp/2739/2017 Of Multi Commodity Exchange Of India Ltd v. The Deputy Commissioner Of Income Tax, Central Circle - 8 (3) And 3 Ors
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Spc Infrastructure Pvt. Ltd., C-74, Ambabari, Jaipur
High Court · 2018 · Dismissed
Assessee
Ita/72/2018 Of Principal Commissioner Of Income Tax - 8 v. Samwon Precision Mould Mfg. India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
D.b. Income Tax Appeal v. M/S Century P.p. Industries, F-57, Industrial Area, Sikar
High Court · 2018 · Allowed
Revenue
The Principal Commissioner Of Income Tax 2 v. M/S. Eta General Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Principal Commissioner Of Income Tax-7 v. M/S Rajasthan Explosive & Chemicals Ltd
High Court · 2017 · Dismissed
Assessee
Pr., Commissioner Of Income Tax, Alwar v. M/S Lakhani Shoe Co. Pvt Ltd., Plot
High Court · 2017 · Dismissed
Assessee
Bses Rajdhani Power Ltd v. Principal Commissioner Of Income Tax, Delhi-2
High Court · 2017 · Dismissed
Revenue
The Principal Commissioner Of v. Sea Hath Canning Company…
High Court · 2017 · Allowed
Revenue
Pr. Commissioner Of Income Tax v. M/S. Second Leasing Pvt. Ltd
High Court · 2017 · Allowed
Revenue
R1 By Adv. Sri.harisankar v. Menon R1 By Adv. Smt.meera V.menon
High Court · 2017 · Dismissed
—
Commissioner Of Income Tax, Kota v. Shri Lakhpat Rai Jain & Sons, Huf
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax, Ajmer v. M/S Asian Construction Company
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Kota v. M/S. Chambal Fertilizers & Chemicals Ltd., Gadepan, Kota
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Kota v. M/S. Shiv Agrevo Ltd., Kalmanda Road, Baran
High Court · 2017 · Allowed
Revenue
Pr. Commissioner Of Income Tax-2, Chandigarh v. M/S International Institute Of Neuro Sciences And Oncology Limited
High Court · 2017 · Dismissed
Assessee
Itxa/422/2015 Of Shree Vinayak Trading Co v. Joint Commissioner Of Income Tax-Osd (15)(1) Mumbai
High Court · 2017 · Dismissed
Revenue
Itta/108/2017 Of The Commissioner Of Income Tax (Central) v. M/S. Madhu Enterproses
High Court · 2017 · Dismissed
Assessee
Rajendra Kumar Kasliwal v. Assit Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Pr. Commissioner Of Income Tax- 11 v. Shri Inder Pal Singh Wadhawan Through: None
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax- 11 v. Shri Inder Pal Singh Wadhawan
High Court · 2017 · Dismissed
Assessee
Cit v. State Bank Of Travancore [2015] 378 Itr 219
High Court · 2017 · Allowed
Revenue
Principal Commissioner Of Income Tax, Delhi-17 v. Vardan Fashions
High Court · 2017 · Allowed
Revenue
Cent. Cir.iii, Chennai v. Sathy Road
High Court · 2017 · Allowed
—
Principal Commissioner Of Income Taxujjain v. M/S. Shriji Polymers Pvt. Ltd., Ujjain
High Court · 2017 · Allowed
Revenue
The Pr. Commissioner Of Income Tax2, Chandigarh v. M/S Quark Media House India Pvt. Ltd. Mohali
High Court · 2017 · Allowed
Revenue
M/S Ashok Kumar Gulshan Rai & Prty v. Commissioner Of Income Tax, Central, Ncrb Jaipur
High Court · 2017 · Allowed
Assessee
K.r.ganesh Kumar v. The Assistant Commissioner Of Income Tax,Central Circle I, Trichy
High Court · 2016 · Other
—
Itta/389/2016 Of Commissioner Of Income Tax-Ii v. M/S.heritage Foods(I) Ltd
High Court · 2016 · Dismissed
Assessee
Itxa/714/2014 Of Commissioner Of Income Tax-6 v. M/S.glaxo India Ltd
High Court · 2016 · Allowed
Revenue
Ita/67/2014 Of Commissioner Of Income Tax-Ii Jalandhar v. M/S Deepak Heritage
High Court · 2016 · Dismissed
Assessee
Ita/5030/2011 Of The Commissioner Of Income Tax v. M/S Bahubali Neminath Muttin
High Court · 2016 · Dismissed
Assessee
The Commissioner Of Income Tax,Trichy v. M/S.samudra Shoe Overseas Ltd
High Court · 2016 · Allowed
Revenue
Unitech Holdings Limited v. Deputy Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
The Commissioner Of Income Tax-Ii, Ludhiana v. M/S National Auto Roadline Carriers, Ludhiana
High Court · 2016 · Dismissed
Assessee
Itxa/2424/2013 Of The Commissioner Of Income Tax 6 v. M/S. Glaxo India Ltd
High Court · 2016 · Allowed
Revenue
Hotel Nagas Private Limitedsalem-1 v. The Commissioner Of Income Tax,Salem
High Court · 2016 · Allowed
Assessee
Ita/660/2015 Of The Commissioner Of Income Tax v. Kishore Rao & Others (Huf)
High Court · 2016 · Allowed
Revenue
Following Substantial Question Of Law v. Zoom Communication (P) Limited(2010) 327 Itr 510?”
High Court · 2016 · Dismissed
—
Yum Restaurants (India) Private Limited v. Income Tax Officer
High Court · 2016 · Other
—
Honda Siel Power Products Limited v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Bausch & Lomb Eyecare (India) Pvt. Ltd v. The Additional Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
The Commissioner Of Income Tax-Ltu v. Whirlpool Of India Ltd
High Court · 2015 · Allowed
Revenue
Maruti Suzuki India Ltd v. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Triune Energy Services Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
T.c.(A) Nos.1091 And 1092 Of 2006 v. The Income Tax Officer, Ward Viii(2)Chennai 600 006
High Court · 2015 · Dismissed
Revenue
The Commissioner Of Income Tax, Rohtak v. Jat Education Society, Rohtak
High Court · 2015 · Dismissed
Assessee
M/S Aaren Exports, Jalandhar v. Commissioner Of Income Tax-I, Jalandhar
High Court · 2015 · Allowed
Assessee
The Principal Commissioner Of Income Tax-3, Ludhiana v. M/S Malwa Industries Ltd., Ludhiana
High Court · 2015 · Allowed
Revenue
Ita/374/2014 Of The Commissioner Of Income Tax v. M/S Mookambika Developers
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax-I v. M/S Sunder Forging
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax, Dhanbad … … v. T.n. Malhotra
High Court · 2015 · Allowed
Revenue
I.t.a v. T. Stanes & Company Ltd. [105 Itr 251
High Court · 2015 · Allowed
—
Principal Commissioner Of Income Tax 2 v. Gujarat Gas Financial Services Limited....opponent
High Court · 2015 · Allowed
Revenue
Principal Commissioner Of Income Tax 2 v. Gujarat Gas Financial Services Limited....opponent
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income Tax-8 v. M/S.veco Engineering Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax-I … v. M/S. Cushman And Wakefield (India) Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Itxa/1713/2013 Of Commissioner Of Income Tax -4 v. M/S Karma Energy Ltd
High Court · 2015 · Dismissed
Assessee
Banyan Networks Pvt. Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
The Commissioner Of Income Tax,Nashik v. Jagdish Deoram Patil
High Court · 2015 · Allowed
Revenue
Sh. Subhash Chander Malik v. Deputy Commissioner Of Income Tax Circle (I) Chandigarh
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax, Panchkulal v. M/S Rajendra Construction, Panchkula
High Court · 2015 · Dismissed
Assessee
Ita/297/2014 Of The Commissioner Of Income Tax v. M/S Ankita Electronics Pvt Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax-I, Ludhiana v. M/S Kudu Industries, Ludhiana
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Taxtrichy v. M/S.amman Steel & Alliedindustries, Silambudayanpattinagamangalam, Trichy
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax (Central), Ludhiana v. M/S Hero Cycles Ltd., Ludhiana
High Court · 2015 · Allowed
Revenue
Itta/747/2014 Of Commissioner Of Income Tax-Iii v. M/S Virtusa [India] Private Limited
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax-Ii, Chandigarh v. Narender Kumar Gupta
High Court · 2015 · Other
—
Commissioner Of Income Tax-Xiii v. Hitesh Bansal
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax-Xii v. Subodh Gupta
High Court · 2014 · Dismissed
Assessee
Ita/213/2009 Of The Commissioner Of Income Tax v. M/S. Blue Water Foods & Exports
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax-I v. Gujarat State Fertilizer Co. Ltd.....opponent(S
High Court · 2014 · Other
—
Commissioner Of Income Tax-I v. Gujarat State Fertilizer Co. Ltd.....opponent(S
High Court · 2014 · Other
—
The Commissioner Of Income Tax-Ii v. Jubilant Securities Pvt.ltd
High Court · 2014 · Dismissed
Assessee
Itta/669/2014 Of The Commissioner Of Income Tax-I v. M/S Abhinandana Housing Pvt Ltd
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax v. Discovery Communication India
High Court · 2014 · Allowed
Revenue
Heard v. Ppg
High Court · 2014 · Other
—
I)Yashasvi Yarn Limited v. Commissioner Of Income Tax Reported In [2013] 350 Itr 208(Sc
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax Delhi ( Central) -Iii v. Hari Chand Shri Gopal Through
High Court · 2014 · Allowed
Revenue
Assistant Commissioner Of Income Tax v. Growth Avenues Limited....opponent(S
High Court · 2014 · Allowed
Revenue
Ita/221/2013 Of M/S. Hotel & Allied Traders Pvt. Ltd v. Deputy Commissioner Of Income Tax
High Court · 2014 · Other
—
Co.op.sco.ltd v. Asstt.commi. Of Income Tax....opponent(S
High Court · 2014 · Allowed
Assessee
Wp(C)/2637/2014 Of The Commissioner Of Income Tax (Central) v. Settlement Commission (It & Wt)
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Tax - I Chennai v. Shri.t.perumal (Indl.)
High Court · 2014 · Dismissed
Assessee
Itta/645/2014 Of Commissioner Of Income Tax-Iii v. M/S Seshasayi Foods Private Limited
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S Vodafone Essar South Ltd
High Court · 2014 · Allowed
Revenue
Tca/339/2014 Of Commissioner Of Income Tax v. Shri R.s.suriya
High Court · 2014 · Dismissed
Assessee
Itta/262/2014 Of M/S.progressive Constructions Ltd v. Joint Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax-Iii v. M/S Spank Hotels Ltd
High Court · 2014 · Allowed
Revenue
Parul Industries v. Assistant Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax Ahmedabad Iii v. Sandip Kiritbhai Patel....opponent(S
High Court · 2014 · Allowed
Revenue
Maruti Insurance Distribution Services Ltd v. Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
Commissioner Ofincome Tax v. Gobind Ram
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax, Faridabad v. M/S Idicula Trust Society, Faridabad
High Court · 2014 · Allowed
Revenue
D.b. Income Tax Reference v. Maharaja Shree Umaid Mills Ltd., Jaipur
High Court · 2014 · Other
—
Itta/232/2014 Of Commissioner Of Income Tax-Ii v. Hyderabad Race Club, Malakpet
High Court · 2014 · Dismissed
Assessee
Itta/234/2014 Of Commissioner Of Income Tax-Ii v. Hyderabad Race Club
High Court · 2014 · Dismissed
Assessee
Ita/55/2009 Of The Commissioner Of Income Tax v. M/S. Khoday India Ltd
High Court · 2014 · Other
—
Romesh Kumar v. Commissioner Of Income Tax, Ludhiana & Another
High Court · 2014 · Allowed
Assessee
Itta/108/2014 Of The Commissioner Of Income Tax-Iv v. Natco Pharma Ltd
High Court · 2014 · Dismissed
Assessee
Itta/84/2014 Of The Commissioner Of Income Tax-Iv v. M/S Nsl Power Infratech Ltd
High Court · 2014 · Dismissed
Assessee
Ita/756/2007 Of The Commissioner Of Income Tax v. Motor Industries Co Ltd
High Court · 2014 · Other
—
Ravindra v. Ghuge,J.][S.c.dharmadhikar
High Court · 2014 · Allowed
—
Ravindra v. Ghuge,J.][S.c.dharmadhikari,J.]Dt.13/02/2014Ans/37
High Court · 2014 · Allowed
—
The Commissioner Of Income Tax v. Purna Sahakari Sakhar Karkhana Ltd
High Court · 2014 · Allowed
Revenue
Ita/87/2011 Of The Commissioner Of Income Tax,Tvm v. M/S. Muthoot General Finance,Tvm
High Court · 2014 · Remanded
—
The Commissioner Of Income Taxversusshrigonda Sahakari Sakhar Karkhana Ltd v. Ghuge, Jj.dated: January 27, 2014
High Court · 2014 · Allowed
Revenue
Anupam Tele Services v. Income Tax Officer....opponent(S
High Court · 2014 · Allowed
Assessee
Ita/259/2013 Of Yash Pal Gupta v. Comm. Of Income Tax, Ludhiana & Anr
High Court · 2014 · Allowed
Assessee
Taxap/1012/2013 Of Commissioner Of Income Tax I v. Enviro Control Associated Pvt Ltd
High Court · 2013 · Allowed
Revenue
Ita v. Ita
High Court · 2013 · Allowed
—
Commissioner Of Income Tax Iii v. Dineshkumar Chandmal Jain....opponent(S
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax Iii v. O/Taxap/1064/2013 Cav Judgemnt
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax, Delhi Xvi v. Arun Malhotra …Respondent Through Mr. S. Krishnan, Advocate
High Court · 2013 · Other
—
Commissioner Of Income Tax, Delhi Xvi v. Arun Malhotra
High Court · 2013 · Other
—
M/S.p.k.ramasamy Nadar & Bros v. The Income Tax Officerward I(3)Virudhunagar
High Court · 2013 · Dismissed
Revenue
Commissioner Of Income Taxchennai v. M/S.opg Metals P Ltd26, Mooker Nalla Muthu Street
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax(Central), Ludhiana v. M/S S.a.builders Limited, Sector-26, Chandigarh
High Court · 2013 · Allowed
Revenue
The Commissioner Of Income Tax-1, Room v. M/S.lark Chemicals Ltd., 114, Marine Chambers, 11, New Marine Lines, Mumbai 400 020
High Court · 2013 · Dismissed
Assessee
Sushil Kumar v. Commissioner Of Income Tax, Karnal
High Court · 2013 · Dismissed
Revenue
Yoshio Kubo v. Commissioner Of Income Tax
High Court · 2013 · Other
—
Itta/7/2001 Of Commissioner Ofincome Tax Vizag v. M/S Fish Products Ltd Kakinada
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax -Xiii v. Rajinder Kumar
High Court · 2013 · Allowed
Revenue
Itta/124/2013 Of The Commissioner Of Income Tax v. M/S Shree Sai Plaza
High Court · 2013 · Dismissed
Assessee
M/S Microsoft Corporation (I) Pvt. Ltd v. Deputy Commissioner Of Income Taxand Anr
High Court · 2013 · Allowed
Assessee
The Commissioner Of Income Tax, Patiala v. M/S Mohan Bottling Co (P) Ltd, New Delhi
High Court · 2013 · Other
—
The Commissioner Of Income Tax, Patiala v. M/S Mohan Bottling Co (P) Ltd., New Delhi
High Court · 2013 · Other
—
The Commissioner Of Income Tax-I v. Kedareshwar Sahakari Sakhar Karkhana Ltd
High Court · 2013 · Other
—
Saipem Triune Engineeringpvt. Ltd And Anr v. Assistant Commissionerof Income-Tax
High Court · 2013 · Allowed
Assessee
Itxa/6203/2010 Of The Commissioner Of Income Tax-Vi, Mumbai v. M/S. Glaxo India Ltd., Mumbai
High Court · 2013 · Dismissed
Assessee
Of 14 Wp.79.2013 v. Itr-561 (Sc
High Court · 2013 · Other
—
Commissioner Of Income Tax-I, Amritsar v. Shri Suresh Chander Mehra (Huf
High Court · 2013 · Allowed
Revenue
M/S. Tamilnadu Magnesite Ltd v. The Deputy Commissioner Of Income Taxspecial Range, Salem
High Court · 2013 · Dismissed
Revenue
Lucky Biscuit Companey v. Commissioner Of Income Tax-Ii, Patna & Ors
High Court · 2013 · Allowed
Assessee
Shri Ramesh Chand (Huf v. Commissioner Of Income Tax, Karnal
High Court · 2013 · Dismissed
Revenue
Remfry And Sagar v. Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Itta/561/2012 Of Commissioner Of Incometax-Ci v. M/S. Shaiko Tanners And Exporters
High Court · 2012 · Allowed
Revenue
Itxa/6715/2010 Of The Commissioner Of Income Tax- 6 Mumbai v. M/S. Galxo India Ltd. Mumbai
High Court · 2012 · Allowed
Revenue
R.c.goel v. Commissioner Of Income Tax
High Court · 2012 · Allowed
Assessee
Dlf Commercial Projects Corporation & Anr v. Assistant Commissioner Of Income Tax & Ors. …
High Court · 2012 · Allowed
Assessee
Sca/12394/2002 Of Prakash Jewellers v. Assistant Commissioner Of Income Tax
High Court · 2012 · Allowed
Assessee
Seth Road, Swargate Pune v. Mula Sahakari Sakhar Karkhanaltd., At Post Sonai,Ta. Newasa
High Court · 2012 · Dismissed
—
Shanker Trading (P) Ltd v. The Cit
High Court · 2012 · Other
—

Key issues litigated under Section 40A

Section 40A case law — FAQs

What does Section 40A of the Income-tax Act deal with?
Section 40A relates to Payments Not Deductible. This page collects 502 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 40A.
How many case laws are available on Section 40A?
EaseValue has indexed 502 income-tax judgments citing Section 40A — each with parties, citation, court, year, outcome and the full order text.
How can Section 40A judgments help my case?
They show how courts have decided Section 40A disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

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General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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