#rule 8D
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284 articlesIncome 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
Disallowance U/s. 14A of expenditure incurred in relation to exempt income
Income Tax
Income Tax
Sub-sections (2) and (3) of sec. 14A and Rule 8D are constitutionally valid
Income Tax
Income Tax
Deduction for interest on Loan fund utilised in share purchases allowable only if the Shares are held as stock-in-trade and not as investment: HC
Income Tax
Income Tax
Supreme Court upheld Dividend-Stripping Law
Income Tax
Income Tax
