#rule 8D
Log in to FollowEvery article filed under the “rule 8D” tag — analysis, news and updates.
288 articlesIncome Tax
Income Tax
Disallowance under section 14A r.w. Rule 8D cannot exceed exempt income
Income Tax
Income Tax
Section 14A r.w.r. 8D: Disallowance cannot exceed exempted income
Income Tax
Income Tax
No Section 14A disallowance when no exempt income earned: Madras HC
Income Tax
Income Tax
No section 14A disallowance if no income exempt during relevant period
Income Tax
Income Tax
No Section 14A Disallowance without Exempt Income: Delhi HC
Income Tax
Income Tax
No tax is payable on interest accrued as fixed deposit is under prohibitory order
Income Tax
Income Tax
Disallowance under rule 8D(2)(ii) unjustified as interest bearing funds not applied for making investments
Income Tax
Income Tax
Determination of ALP without applying methods prescribed u/s 92C is untenable
Income Tax
Income Tax
Disallowance u/s 14A without scrutinizing books of accounts is unwarranted
Income Tax
Income Tax
Expense incurred for earning income chargeable under income from other source allowable as deduction u/s 57(iii)
Income Tax
Income Tax
Disallowance of interest u/s 36(1)(iii) unjustified as interest bearing funds not used for purchase of land
Income Tax
Income Tax
No Section 14A Disallowance of Expenditure for Stock-in-Trade Securities
Income Tax
Income Tax
Forfeiture of share application money being capital receipt is not taxable
Income Tax
Income Tax
