#rule 8D
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288 articlesIncome Tax
Income Tax
No Disallowance U/s. 14A if no expenditure incurred to earn exempt income; ITAT Restores file to AO
Income Tax
Income Tax
SC decision on Controversy surrounding Section 14A disallowances
Income Tax
Income Tax
Interest Paid by Firm to partners cannot be disallowed U/s. 14A
Income Tax
Income Tax
Section 14A also applies to investment with dividend income held as stock in trade
Income Tax
Income Tax
No disallowance U/s. 14A unless Assessee earns exempt Income during relevant previous year
Income Tax
Income Tax
Rule-8D is not attracted if assessee has voluntarily computed disallowance
Income Tax
Income Tax
Sec. 14A No attribution of expense for exempted income earned without employee interference
Income Tax
Income Tax
S. 14A cannot be invoked if no regular activity in respect of Investment
Income Tax
Income Tax
Disallowance u/s 14A gets attracted even if a mix of interest bearing & non-bearing funds used to make investments earning exempt income
Income Tax
Income Tax
Section 14A: Consolidating latest Judicial Developments
Income Tax
Income Tax
S. 14A AO must establish nexus between expenditure & exempt income, give reason for disallowance & it should not exceed the exempt income
Income Tax
Income Tax
Share application money not to be included in average investment in disallowance u/s 14A r.w. Rule 8D
Income Tax
Income Tax
Section 14A applies only where there is actual receipt of income
Income Tax
Income Tax
