#rule 8D
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288 articlesIncome 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
Disallowance u/s 14A restricted to the extent of exempt income
Income Tax
Income Tax
Disallowance Under Section 14A Cannot Exceed Exempt Income: ITAT Delhi
Income Tax
Income Tax
Interest on money borrowed for business is allowable as business expenditure
Income Tax
Income Tax
Income tax law never contemplates to apply Section 14A to a taxable income
Income Tax
Income Tax
Disallowance u/s 14A untenable on mechanical application of rule 8D
Income Tax
Income Tax
Motor vehicle being a self-propelled vehicle eligible for depreciation @33.40%
Income Tax
Income Tax
No section 14A disallowance based on assumption of tax-free income in future
Income Tax
Income Tax
AO cannot invoke rule 8D(2)(ii) of Income Tax Rules without examining claim made by assessee
Income Tax
Income Tax
Amendment to section 14A by Finance Act, 2022 applies Prospectively w.e.f AY 2022-23
Income Tax
Income Tax
ITAT directs AO to restrict disallowance to those investments which earned dividend income
Income Tax
Income Tax
