#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Section 43CA Inapplicable to Property Transactions Initiated Before 1 April 2014: ITAT Mumbai
Income Tax
Income Tax
ITAT Deletes Brand Promotion TP Adjustment as Issue Was Already Settled in Earlier Years
Income Tax
Income Tax
ITAT Deletes Sections 270A & 271AAB Penalty as Notice Lacked Specific Charge
Income Tax
Income Tax
ITAT Grants Relief on Corporate Guarantee, R&D; Disallows Doctors’ Freebies
Income Tax
Income Tax
Computer Software Eligible for 60% Depreciation: ITAT Chennai
Income Tax
Income Tax
‘Make Available’ Test Not Met, No TDS on US Software Contractor Payments: ITAT Bangalore
Income Tax
Income Tax
Section 14A Disallowance Cannot Exceed Exempt Income: Bombay HC
Income Tax
Income Tax
ITAT Mumbai Restricts Section 14A Disallowance as It Cannot Exceed Exempt Income
Income Tax
Income Tax
ITAT Delhi Deletes Section 14A Disallowance as It Was Beyond Limited Scrutiny Scope
Income Tax
Income Tax
No Exempt Income Means No Section 14A Disallowance: ITAT Ahmedabad
Income Tax
Income Tax
Addition for TDS Receipt Mismatch Rejected as Assessee’s Explanation Was Consistently Accepted
Income Tax
Income Tax
Mumbai ITAT Allows 60% Software Depreciation, Limits Section 14A Disallowance
Income Tax
Income Tax
Section 10AA Deduction Allowed as AO Failed to Prove Business Splitting: ITAT Pune
Income Tax
Income Tax
