#rule 8D
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284 articlesIncome Tax
Income Tax
No disallowance u/s 14A if no exempt income earned or received
Income Tax
Income Tax
Provisions of Rule 8D applicable from A.Y. 2008-09 and is not retrospective
Income Tax
Income Tax
If provisions of section 14A is to be invoked, disallowance is to be computed as per rule 8D
Income Tax
Income Tax
Invocation of rule 8D without recording objective satisfaction by the Assessing Officer is not proper
Income Tax
Income Tax
Disallowance U/s. 14A cannot be made if Assesseee suo motto disallowed the expenses in excess of working U/s. 14A r.w. Rule 8D
Income Tax
Income Tax
Calculation of Average Investment U/s 14A r.w rule 8D only Tax Free Investment to be Considered
Income Tax
Income Tax
Disallowance u/s 14A read with Rule 8D cannot exceed exempt income
Income Tax
Income Tax
Section 14A disallowance Under Income Tax Act, 1961
Income Tax
Income Tax
Section 14A & Rule 8D disallowance cannot be made if there is no exempt income
Income Tax
Income Tax
In absence of exempt income, Section 14A disallowance cannot be added to Section 115JB book profits
Income Tax
Income Tax
Disallowance u/s 14A in cannot be made in respect of Audit Fees
Income Tax
Income Tax
S. 14A No disallowance towards exempt income earned on strategic investments
Income Tax
Income Tax
Section 14A of Income Tax Act, 1961 – Controversial Provision
Income Tax
Income Tax
