https://www.taxtmi.com/caselaws?id=417126 The ITAT upheld the Ld. CIT(A)'s decision, confirming the addition under Section 40A(3) for cash expenditure and denial of carry forward of the loss due to late filing. The appeal was dismissed, and the order was pronounced on 10/01/2022. en-us Mon, 10 Jan 2022 00:00:00 +0530 Sat, 15 Jan 2022 08:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417126 The ITAT upheld the Ld. CIT(A)'s decision, confirming the addition under Section 40A(3) for cash expenditure and denial of carry forward of the loss due to late filing. The appeal was dismissed, and the order was pronounced on 10/01/2022. Case-Laws Income Tax Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417126