#rule 8D
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284 articlesIncome 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
Only Investments Yielding Exempt Income has to be Considered for Rule 8D: ITAT Delhi
Income Tax
Income Tax
Bombay HC restricts Section 14A Disallowance to Actual Exempt Income
Income Tax
Income Tax
No Section 14A Disallowance Without Exempt Income: Bombay HC
Income Tax
Income Tax
Section 14A Disallowance Quashed Due to non Recording of Satisfaction: ITAT Mumbai
Income Tax
Income Tax
