#rule 8D
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288 articlesIncome Tax
Income Tax
No Sec.14A disallowance if assessee is dealer of shares and securities
Income Tax
Income Tax
No Disallowance U/s. 14A if Interest Free Fund exceeds fund Invested in Exempted Income Investments
Income Tax
Income Tax
Rule 8D(2)(ii) & (iii) not applies to shares held as stock-in-trade but S. 14A applies
Income Tax
Income Tax
Section 14A – Onus on AO to show expenditure incurred to earn tax-free income
Income Tax
Income Tax
Section 14A & Rule 8D Disallowance Not Automatic
Income Tax
Income Tax
Provisions of Section 14A & Rule 8D constitutionally valid
Income Tax
Income Tax
Operation of Rule 8D only from 2008-09 onwards
Income Tax
Income Tax
Even if Rule 8D not applicable, indirect expenses which may be attributable on a reasonably proper basis can be disallowed
Income Tax
Income Tax
Rule 8D r.w. section 14A can not be applied for years prior to A.Y. 2008-09 so invoking of provision of section 263 of the IT Act not justified
Income Tax
Income Tax
No Section 14A disallowance without showing how Assessee was Wrong
Income Tax
Income Tax
Payment made by the assessee to the society as society maintenance expenses are not covered under section 194C
Income Tax
Income Tax
Interest cannot be disallowed if assessee had ample funds at the time of investing in subsidiary companies
Income Tax
Income Tax
Disallowance U/s. 14A Read with Rule 8D- onus on Assessing Officer to show nexus between expenditure and tax-free income
Income Tax
Income Tax
