#rule 8D
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284 articlesIncome Tax
Income Tax
Disallowance u/s. 14A not justified as investment made out of interest free funds: ITAT Jaipur
Income Tax
Income Tax
Section 14A Explanation Applies Prospectively from 01/04/2022, Not Retrospectively
Income Tax
Income Tax
2022 Section 14A Amendment: Prospective, No Disallowance Without Exempt Income
Income Tax
Income Tax
Consider Investments Yielding Exempt for Rule 8D Disallowance: ITAT Delhi
Income Tax
Income Tax
Rule 8D Disallowance should be Based on Average Investment Value: ITAT Mumbai
Income Tax
Income Tax
No Retrospective Amendment to Section 14A vide Finance Act 2022: ITAT Mumbai
Income Tax
Income Tax
Assessee’s computation of expense for exempt income not found inadequate so recourse to rule 8D invalid
Income Tax
Income Tax
No Disallowance under Rule 8D if interest-free funds were adequate to cover investments
Income Tax
Income Tax
Section 115JB Inapplicable to corresponding new bank: ITAT Bangalore
Income Tax
Income Tax
No Retrospective Application of 2022 Amendment to Section 14A
Income Tax
Income Tax
Disallowance u/s. 14A unwarranted as interest-free funds exceeds investment: ITAT Ahmedabad
Income Tax
Income Tax
Appeal dismissed by CIT(A) as time barred unjustified as appeal in physical form filed in time: ITAT Jaipur
Income Tax
Income Tax
ITAT held revision u/s 263 could not address issues beyond limited scrutiny under CASS
Income Tax
Income Tax
