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Disallowance of Expenses
Disallowance of Expenses
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Disallowance of Expenses

Taxation of Salaried Employees and Pensioners Taxation of Salaried Employees and Pensioners
Understanding of Provisions of Deemed Income Understanding of Provisions of Deemed Income
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Book Details
Title Disallowance of Expenses
ISBN 9789378333248
Edition Edn. – 2026
Pages 416
Authors Ram Dutt Sharma
Publisher Commercial Law Publishers

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HSN/SAC Code49011010
SKU: TG-CO-DISOFES Categories: , , ,

Description

Disallowance of Expenses – Edition 2026 is a comprehensive and practical guide on the treatment of disallowable expenses under the Income Tax law. Authored by Ram Dutt Sharma and published by Commercial Law Publishers, this book provides detailed insights into provisions governing the allowability and disallowance of business expenditures.

With 416 pages of structured content, the book covers key areas such as section-wise disallowances, admissibility of expenses, tax implications, compliance requirements, and judicial interpretations. It also highlights common issues faced during assessments and provides practical guidance for handling disputes.

This publication is highly useful for chartered accountants, tax practitioners, advocates, finance professionals, consultants, and students dealing with direct tax compliance, assessments, and litigation.

📘 Key Features:

  • Detailed coverage of disallowance provisions under Income Tax
  • Practical insights on compliance, assessment & litigation
  • Includes relevant judicial precedents and interpretations
  • Clear and structured presentation for easy understanding

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Chapter Content Page
1 Introduction 1
2 Reasons for disallowance of Expenditure 9
3 Expenditure – Meaning and Connotation 10
4 Disallowance of Expenditure incurred in relation to Income
exempt from Tax [Section 14]		 14
5 Disallowance of interest paid in respect of capital borrowed
for the purpose of business or profession [Section 32(1)(b)]		 62
6 Disallowance for marked-to-market loss [Section 32(h)]
{Corresponding to Section 40A(13) of the Income Tax Act, 1961}		 100
7 General conditions for allowable deductions [Section 34]
{Corresponding to Section 37(1) of the Income Tax Act, 1961)		 106
8 Disallowance of Expenses for any purpose which is an offence
or is prohibited by law [Section 34(2)(a)]		 124
9 Disallowance of Corporate Social Responsibility (CSR)
Expenditure [Section 34(2)(b)]		 141
10 Expenditure on advertisement in any souvenir, brochure, tract,
pamphlet or the like published by a political party [Section 34(2)(c)]		 157
11 Disallowance of Capital Expenditure 167
12 Amounts not deductible in certain circumstances [Section 35(a)]
{Corresponding to Section 40(a)(ii) & 40(a)(iia)		 183
13 Disallowance on account of non-deduction of TDS [Section 35(b)(i)]
{Corresponding to Section 40(a)(ia) of the Income Tax Act, 1961}		 189
14 Any sum (other than salary) payable outside India or to a
Non-resident [Section 35(b)(ii)]		 205
15 Payment to provident fund or other funds established for the benefit of employees of the assessee [Section 35(b)(iii)] 216
16 Salary payable outside India (or in India to a non-resident)
without tax deduction [Section 35(c)]		 218
17 Disallowance of certain fee, charge, etc. [Section 35(d)]
{Corresponding to Section 40(a)(iib) of the Income Tax Act, 1961}		 227
18 Disallowance of remuneration and interest paid by firm to partners
[Section 35(e)]		 235
19 Payment of Interest, Salary etc. made by AOP or BOI to its members
[Section 35(f)]		 255
20 Assessing Officer’s power to disallow excessive/unreasonable
payments to “specified person” [Sections 36(2) & 36(3)]		 260
21 Disallowance for cash payments exceeding prescribed limit
[Section 36(4)] {Corresponding to Section 40A(3) of the
Income Tax Act, 1961}.		 282
22 Cash payments exceeding the prescribed limits under Section 36(4)
but later convert these transactions into non-cash modes
[Section 36(5)]		 312
23 Certain deductions allowed on actual payment basis only
[Section 37]		 316
24 Ad hoc and Estimated disallowances of Expenses 336
25 Business Disallowance 354
26 Disallowance of Legal and Professional expenses. 359
27 Disallowance of Expenses & Losses incurred for earning
Illegal Income		 365
28 Disallowance of expenses, in absence of any Evidence for expenses 369
29 Disallowance of expenses – Self made vouchers 380
30 Disallowance of Provisions for various expenses 388
31 Disallowance of Losses 402

Additional information

Publisher

Commercial

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