#rule 8D
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288 articlesIncome Tax
Income Tax
No disallowance under rule 8D(2)(ii) RW section 14A if interest free funds exceeds investment
Income Tax
Income Tax
Section 14A disallowance- South Indian Bank Ltd Vs. CIT (Supreme Court)
Income Tax
Income Tax
Disallowances u/s.14A cannot exceed amount of exempt income
Income Tax
Income Tax
Disallowance under section 14A cannot exceed exempt income
Income Tax
Income Tax
Disallowance under section 14A: Another instance where section is not invoked
Income Tax
Income Tax
Allowability of membership fee paid to MCX Exchange Ltd.
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Income Tax
Suo-motto disallowance by Assessee cannot be disregarded by AO without recording his Satisfaction
Income Tax
Income Tax
ITAT deletes Section 14A disallowance made without recording Satisfaction
Income Tax
Income Tax
ITAT restricts Section 14A Disallowance to the extent of exempt income
Income Tax
Income Tax
No applicability of section 14A on LTCG exemption of Rs.1 Lakh
Income Tax
Income Tax
Rule 8D is not retrospective & applicable from AY 2008-09 onwards
Income Tax
Income Tax
ITAT deletes Section 14A disallowance as AO not recorded Satisfaction
Income Tax
Income Tax
Section 14A provisions cannot be imported into MAT provisions
Income Tax
Income Tax
