Application on Section 40A(3) of the Income Tax Act, 1961 regarding cash payments to agriculturists/farmers: Karnataka HC

Last updated: 10 October 2020
Quick Summary
The Karnataka High Court has considered an appeal concerning Section 40A(3) of the Income Tax Act, 1961, which relates to the disallowance of expenses paid in cash exceeding a certain limit. The case specifically addresses payments made to agriculturists and farmers. The court was asked to formulate substantial questions of law and potentially set aside a previous order by the Income Tax Appellate Tribunal.

Court :
ITAT Karnataka

Brief :
This ITA is filed under section 260-a of I.T. Act, 1961 arising out of order dated 14.08.2013 passed in ITA no.878/bang/2012 for the assessment year 2007-08,praying that this hon’ble court may be pleased to:

Citation :
I.T.A. NO.534 OF 2013

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