#rule 8D
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284 articlesIncome 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
No Disallowance under Section 14A/Rule 8D without Exempt Income
Income Tax
Income Tax
Disallowance of expenditure u/s 14A unjustified without any dividend income from equity investment
Income Tax
Income Tax
Interest paid on delayed deposit of income tax not allowable as expenditure
Income Tax
Income Tax
Payment of guarantee fee to Gujarat Government is revenue expenditure
Income Tax
Income Tax
