#rule 8D
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284 articlesIncome Tax
Income Tax
No disallowance u/s 14A, where assessee have sufficient own funds for making investment
Income Tax
Income Tax
If AO not satisfied with correctness of expenditure claimed, he has to proceed in manner prescribed in Rule 8D(2)
Income Tax
Income Tax
No disallowance U/s 14A if there is no exempt income
Income Tax
Income Tax
Section 14A have no application if Assessee not made any claim for exemption
Income Tax
Income Tax
No tax-free income – No Disallowance U/s. 14A r.w. Rule 8D – HC
Income Tax
Income Tax
No disallowance U/s. 14A for investment in shares of subsidiaries & Joint Ventures
Income Tax
Income Tax
Instruction No. 3 of 2011 dated 9.2.2011 issued by CBDT has prospective effect
Income Tax
Income Tax
Section 14A cannot be invoked when no exempt income was earned
Income Tax
Income Tax
Sec 14A Expenditure incurred in relation to income not included in total income rw Rule 8D
Income Tax
Income Tax
No Proportionate disallowance of Interest u/s 14A if investments in shares been made from interest free funds
Income Tax
Income Tax
No disallowance u/s 14A r.w. Rule 8D if interest income exceeds interest expenditure
Income Tax
Income Tax
CBDT Circular No. 5/2014 Dated: 11.02.2014
Income Tax
Income Tax
Disallowance U/s. 14A is to Be Made For Computing Book Profits U/s. 115JB
Income Tax
Income Tax
