#rule 8D
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288 articlesIncome Tax
Income Tax
Ahmedabad ITAT Clarifies Letter of Credit vs. Bank Guarantee in Transfer Pricing Dispute
Income Tax
Income Tax
AO’s Failure in Recording Dissatisfaction Invalidates Section 14A Disallowance
Income Tax
Income Tax
ITAT allows deduction of interest paid on Perpetual Non-Convertible Debentures (PNCD)
Income Tax
Income Tax
Section 14A: AO Must records Discontent with Assessee’s Expenditure Claim with Cogent Reasons
Income Tax
Income Tax
Disallowance u/s 14A deleted as interest free own funds exceeded investment: ITAT Mumbai
Income Tax
Income Tax
Expenditure towards ESOP is allowable u/s 37(1) of Income Tax Act: ITAT Mumbai
Income Tax
Income Tax
Notional interest for delay in realization of export proceeds from AEs unwarranted: ITAT Mumbai
Income Tax
Income Tax
Registrar of Companies Fees for Working Capital Enhancement is Capital Expenditure
Income Tax
Income Tax
Deduction u/s. 80IA accepted in initial AY same cannot be denied in subsequent AY: ITAT Mumbai
Income Tax
Income Tax
Section 14A Disallowance cannot exceed Exempted Income: ITAT Bangalore
Income Tax
Income Tax
Delhi HC allows Adjustment of Actual Interest Expenditure Against Interest Income
Income Tax
Income Tax
No Section14A read with Rule 8D Disallowance in Absence of Exempt Income
Income Tax
Income Tax
Subsidy by State Government for development of new Multiplexes is capital in nature
Income Tax
Income Tax
