#rule 8D
Log in to FollowEvery article filed under the “rule 8D” tag — analysis, news and updates.
284 articlesIncome Tax
Income Tax
No exempt Income Received or Receivable- No disallowance U/s. 14A
Income Tax
Income Tax
Satisfaction of AO before invoking section 14A must for disallowance
Income Tax
Income Tax
Section 14A can be put in motion only when there is exempt income
Income Tax
Income Tax
No disallowance under rule 8D(2)(ii) r.w. sec. 14A in absence of diversion of interest bearing funds
Income Tax
Income Tax
Reopening for non-disclosure of S. 14A disallowance calculation method is invalid
Income Tax
Income Tax
Expenditure incurred to earn exempt Income computed u/s 14A can’t be added while computing Book Profit: ITAT
Income Tax
Income Tax
Invocation of rule 8D without recording of satisfaction contravenes section 14A(2)
Income Tax
Income Tax
Shares held as stock-in-trade do not attract dis allowance u/s 14A
Income Tax
Income Tax
Consultancy charges Incurred for making investment are allowable
Income Tax
Income Tax
For invoking section 14A r.w. rule 8D, AO had to mandatorily record his satisfaction
Income Tax
Income Tax
Rule 8D of Income Tax Rules is Prospective & cannot be applied to AY prior to 2008-09
Income Tax
Income Tax
No disallowance U/s. 14A in absence of expenditure to earn exempt income
Income Tax
Income Tax
Rule 8D not applicable if AO not recorded dis-satisfaction with correctness of claim of assessee
Income Tax
Income Tax
