#rule 8D
Log in to FollowEvery article filed under the “rule 8D” tag — analysis, news and updates.
288 articlesIncome Tax
Income Tax
No disallowance of interest U/s. 14A if no borrowed funds were utilized for investments
Income Tax
Income Tax
No disallowance u/s. 14A if Interest Income is more than Interest expense
Income Tax
Income Tax
No exempt income is received or receivable- No disallowance u/s 14A
Income Tax
Income Tax
Section 14A (Read with Rule 8D) – Conundrum for Assessee’s
Income 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
