#rule 8D
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288 articlesIncome 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
MAThematical puzzles!
Income Tax
Income Tax
Section 14A r.w. Rule 8D cannot be interpreted to mean disallowance of entire tax exempt income
Income Tax
Income Tax
Stop Mechanical disallowance of expenditure u/s 14A r.w. Rule 8D: ICAI
Income Tax
Income Tax
S. 14A disallowance cannot be made merely based on Audit Report
Income Tax
Income Tax
Provisions of section 14A cannot be invoked if there is no exempt income
Excise Duty
Excise Duty
No Section 14A Disallowance if investments are business expediency & strategic investments
Income Tax
Income Tax
No Section 14A disallowance for dividend earned on Strategic Investment in Subsidiary Company
Income Tax
Income Tax
Rule 8D Disallowance cannot be made by ‘Change of Opinion’
Income Tax
Income Tax
Invocation of rule 8D justified if exempt income is earned
Income Tax
Income Tax
AO cannot disallow expense U/s. 14A without recording his dis-satisfaction
Income Tax
Income Tax
