#rule 8D
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284 articlesIncome Tax
Income Tax
ITAT Deletes section 14A disallowance made without following procedures
Income Tax
Income Tax
Revenue to establish proximate relationship between expenditure & exempt income for section 14A disallowance
Income Tax
Income Tax
No section 14A disallowance if no exempt income is received during relevant year
Income Tax
Income Tax
No Section 14A disallowance without Recording Proper Satisfaction
Income Tax
Income Tax
Section 14A disallowance not applicable to Insurance Companies
Income Tax
Income Tax
Section 14A disallowance should be as per Rule 8D Calculation Method
Income Tax
Income Tax
No disallowance under Rule 8D(2)(ii) r.w. Section 14A if Investment were out of Interest Free Funds
Income Tax
Income Tax
Section 14A Disallowances cannot be applied to provision of Section 115JB
Income Tax
Income Tax
Section 14A disallowance cannot exceed amount of exempt Income
Income Tax
Income Tax
Analysis of Section 14A read with Rule 8D
Income Tax
Income Tax
Insurance Companies- Section 14A disallowance unjustified
Income Tax
Income Tax
Section 14A disallowance not sustainable if proper satisfaction not recorded
Income Tax
Income Tax
Whether section 14A disallowance is related to Income Earning
Income Tax
Income Tax
