#rule 8D
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288 articlesIncome Tax
Income Tax
No Satisfaction Under Section 14A, Rule 8D Disallowance Fails
Income Tax
Income Tax
Tribunal Flags Error in Applying Section 14A to Non-Yielding Investments
Income Tax
Income Tax
ITAT Upholds Rule 8D for Sec. 14A Disallowance Due to Unsatisfactory Explanation
Income Tax
Income Tax
Section 14A Disallowance Deleted for Mechanical Application & Lack of AO Satisfaction
Income Tax
Income Tax
ITAT Upholds 14A Satisfaction but Limits Rule 8D to Dividend Investments
Income Tax
Income Tax
Disallowance Upheld Due to AO’s Satisfaction: ITAT Confirms Rule 8D Application
Income Tax
Income Tax
ITAT Replaces Rule 8D with Reasonable Estimate, Cuts ₹3.05 Cr Disallowance to ₹10 Lakh
Income Tax
Income Tax
No Section 14A Disallowance Without Exempt Income: ITAT Mumbai
Income Tax
Income Tax
Rule 8D Cannot Be Mechanical: Only Net Interest & Income-Yielding Investments Count, Says ITAT
Income Tax
Income Tax
ITAT Limits 14A Disallowance to Exempt Income: Rule 8D Not Applicable for MAT
Income Tax
Income Tax
Section 14A Disallowance Restricted to Dividend Yielding Investments; FA 2022 held Prospective
Income Tax
Income Tax
Disallowance Under Rule 8D Valid When No satisfactory explanation given
Income Tax
Income Tax
No satisfaction, no disallowance—ITAT slams mechanical application of Rule 8D
Income Tax
Income Tax
