#rule 8D
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288 articlesIncome 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
Employees’ contribution to PF paid before due date of ROI allowable
Income Tax

Income Tax
No Disallowance of Interest on Loan taken to earn taxable business Income U/s. 14A r.w. Rule 8D(2)(ii)
Income Tax

Income Tax
S. 14A Recording of satisfaction is pre-requisite for invoking rule 8D
Income Tax

Income Tax
Disallowance u/s 14A for the period before AY 2008-09, should be restricted to 2% of dividend income
Income Tax

Income Tax
No Disallowance u/s. 14A For Investment in shares made Out Of Commercial Expediency
Income Tax

Income Tax
Disallowance u/s 14A cannot be made without showing how the assessee’s calculation of disallowance is incorrect
Income Tax

Income Tax
Disallowance cannot be made u/s 14A , if borrowed funds not been used for making investments
Income Tax

Income Tax
Disallowance U/s 14A/ Rule 8D on shares held as stock-in-trade
Income Tax

Income Tax
No Section 14A / Rule 8D Disallowance of Interest If Income Exceeds Expenditure
Income Tax

Income Tax
Section 14A / Rule 8D not applies to short-term investments
Income Tax

Income Tax
