#rule 8D
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288 articlesIncome 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
Word Annual Denotes 12 Months: ITAT Clarifies Rule 8D(2)(ii) Calculation Methodology
Income 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
