#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Section 263 Cannot Be Invoked Where AO’s View on deduction Is Plausible: ITAT Pune
Income Tax
Income Tax
ITAT Mumbai Allows Professional Fees & Foreign Branch Expenses u/s 37(1) for Strategic Investments
Income Tax
Income Tax
Limited Scrutiny Means Limited Powers: Additions Beyond CASS Scope Quashed by ITAT
Income Tax
Income Tax
Lal Dora Property to Be Valued as Agricultural/Residential for Section 50C
Income Tax
Income Tax
ITAT Lucknow Holds Original Assessment Revives Once Section 263 Order Is Set Aside
Income Tax
Income Tax
Change of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry
Income Tax
Income Tax
Claim of amortised upfront fees rejected since entire amount already claimed as deduction
Income Tax
Income Tax
Section 271(1)(c) Penalty Deleted as Section 14A Disallowance Alone Is Not Enough: ITAT Mumbai
Income Tax
Income Tax
Section 68 Fails When Loan Is Repaid and Properly Documented: ITAT Kolkata
Income Tax
Income Tax
No Section 14A Disallowance When Exempt Income Is Minimal or Absent: ITAT Delhi
Income Tax
Income Tax
Section 14A Disallowance Rejected for No Nexus With Borrowed Funds
Income Tax
Income Tax
Benefit of indexed cost of acquisition allowed while computing book profit u/s. 115JB
Income Tax
Income Tax
Reopening on Share Investment Set Aside Where Source of Funds Was Already Verified
Income Tax
Income Tax
