#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Deduction u/s. 80G not deniable merely because payment forms part of CSR expenditure
Income Tax
Income Tax
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Income Tax
Income Tax
Excess payment over net book value in amalgamation is goodwill hence eligible for depreciation u/s. 32(1)(ii)
Income Tax
Income Tax
ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
Income Tax
Income Tax
SC Dismisses Revenue Appeal as AO Failed to Record Dissatisfaction Before Applying Rule 8D
Income Tax
Income Tax
Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
Income Tax
Income Tax
Capitalisation in Books Does Not Decide Tax Deduction, Marketing Spend Allowed as Revenue
Income Tax
Income Tax
Revision Under Section 263 Invalid Because AO’s Order Was Not Prejudicial to Revenue
Income Tax
Income Tax
No separate notional interest adjustment when working capital adjustment made under TNMM
Income Tax
Income Tax
No Section 14A Disallowance Without Exempt Income: ITAT Deletes Addition in Investment Case
Income Tax
Income Tax
Section 80G Deduction on CSR Donation Allowed Because Explanation to Section 37 Does Not Apply
Income Tax
Income Tax
Reassessment u/s. 148 non-jurisdictional as revisionary proceeding u/s. 263 dropped on same issue
Income Tax
Income Tax
ITAT Restores Appeals After Delay Condoned Due to Lack of Knowledge of Online Orders
Income Tax
Income Tax
