Dissallwance u/s 43 (a)
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
11 October 2016
Dear experts, in one of the cases, assesee has made cash payments more than Rs20000/- for the maintenance of vehicles they own, such as purchase of tires, oil, and spares, for this assessing officer wants to dissallow the same under section 43 (a)
is it correct pl verify
is it correct pl verify
13 October 2016
If the payment is made to a single vendor, on a single day then it will be difficult. If payment was made to multiple vendors or against different bills you can still have a case.(For e.g. Petty Cash payments made against different invoices)
Rule 6DD provides certain exceptions. You may examine whether on the date of payment there was a bank holiday/strike. You may also examine whether payment is in village or town where banking facilities do not exist and the recepient is a resident of said village. These exceptions will preclude a disallowance if the facts match your case.
The relevant section is 40A(3) and not 40(3)
Rule 6DD provides certain exceptions. You may examine whether on the date of payment there was a bank holiday/strike. You may also examine whether payment is in village or town where banking facilities do not exist and the recepient is a resident of said village. These exceptions will preclude a disallowance if the facts match your case.
The relevant section is 40A(3) and not 40(3)
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Capital Gail Exemption Certificate
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Transfer of Physical Stock Between Two Proprietorship Concerns
- MSME disclosure and disallowance
- EPF ECR NEW RULES Sep 17th 2026
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
