#rule 8D
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288 articlesIncome 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
No Section 14A Disallowance if No Expenditure Claimed in P&L accounts
Income Tax
Income Tax
Late TDS Deposit Interest not deductible as Business Expenditure
Income Tax
Income Tax
Disallowance of staff welfare expenditure resorting to adhoc base unsustainable
Income Tax
Income Tax
ITAT allows Electricity expenses which were disallowed on mere presumptions
Income Tax
Income Tax
Capital Expenditure Incurred Only When Whole Machine is Replaced, Not for Parts
Income Tax
Income Tax
Corporate Guarantee facility provided to overseas AE is international transaction
Income Tax
Income Tax
Disallowance u/s 14A against Expenses for Exempt Income, Not Taxable Income
Income Tax
Income Tax
No Disallowance under section 14A if assessee not earned any exempt income
Excise Duty
Excise Duty
CESTAT Orders Reconsideration Amidst Rule 8(3A) Controversy
Income Tax
Income Tax
Provisions of section 14A r.w.r. 8D cannot be invoked in absence of any exempt income
Income Tax
Income Tax
