#rule 8D
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284 articlesIncome Tax
Income Tax
Amendment of Section 14A For Removal of Doubts Is Held to Be Prospective Subject to Final Decision by SC
Income Tax
Income Tax
Section 14A applicable to strategic investment generating exempt dividend income
Income Tax
Income Tax
Section 154 cannot be invoked for Applicability of section 14A to section 115JB provisions
Income Tax
Income Tax
Section 14A disallowance- Investments yielding tax free dividend income to be taken
Income Tax
Income Tax
Section 14A disallowance cannot be added to net profit for computing book profits U/s. 115JB
Income Tax
Income Tax
Income from contract farming cannot be treated as agricultural income
Income Tax
Income Tax
Section 14A disallowance even in absence of any exempt income
Income Tax
Income Tax
Adjustment of section 14A disallowance cannot be made while computing Section 115JB Book Profits
Income Tax
Income Tax
Section 14A disallowance needs to be re-worked based on investments which yielded tax free income
Income Tax
Income Tax
Consider only investments which actually yielded dividend income for section 14A: ITAT Kolkata
Income Tax
Income Tax
No disallowance under rule 8D(2)(ii) RW section 14A if interest free funds exceeds investment
Income Tax
Income Tax
Section 14A disallowance- South Indian Bank Ltd Vs. CIT (Supreme Court)
Income Tax
Income Tax
Disallowances u/s.14A cannot exceed amount of exempt income
Income Tax
Income Tax
