#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
ITAT Delhi Quashed Section 263 Revision as AO Took a Possible View
Income Tax
Income Tax
Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
Income Tax
Income Tax
Disallowance u/s. 14A limited to extent of investment which yielded exempt income
Income Tax
Income Tax
No Disallowance u/s 14A Without Exempt Income – ₹43.23 Cr Addition Deleted: ITAT Mumbai
Income Tax
Income Tax
Disallowance U/s 14A while computing book profit U/s 115JB deserved to be deleted
Income Tax
Income Tax
Loan Repayment Not Taxable U/s 68 & 14A Disallowance Restricted to Actual Expenditure
Income Tax
Income Tax
Deemed Dividend U/s 2(22)(e) Largely Deleted & Sec.54 Deduction Allowed
Income Tax
Income Tax
Disallowance u/s. 14A read with rule 8D cannot exceed exempt income
Income Tax
Income Tax
Revision order was upheld as it flagged unverified INSIGHT Portal inputs on alleged accommodation entries
Income Tax
Income Tax
Karnataka HC Dismissed Revenue Appeal Due to Inapplicability of Section 14A to MAT Book Profits
Income Tax
Income Tax
No disallowance under rule 8D(2)(ii) as interest-free own funds exceeds investment
Income Tax
Income Tax
ITAT Kolkata Limited Section 14A Disallowance to Investments Yielding Exempt Income
Income Tax
Income Tax
Section 14A Disallowance Capped at Exempt, Income Principal Loan Write-off to Wholly-Owned Subsidiary Allowed as Bad Debt: ITAT Mumbai
Income Tax
Income Tax
