#rule 8D
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284 articlesIncome 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
Subsidy received for establishing an industrial unit in backward area is capital receipt
Income Tax
Income Tax
Directions issued by superior authorities are binding on Assessing Officer
Income Tax
Income Tax
Strategic investment not part of average value of investment for disallowance u/r 8D(2)(iii) as no exempt income earned
Income Tax
Income Tax
ITAT deletes Penalty on income tax refund Interest & Section 14A Additions
Income Tax
Income Tax
