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

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Last updated: 10 October 2020
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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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