#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
ITAT Mumbai Sets Aside Assessment as Adequate Hearing Opportunity Was Not Granted
Income Tax
Income Tax
ITAT Quashes Section 263 Revision Because PCIT Raised New Issues Beyond SCN
Income Tax
Income Tax
ITAT Mumbai Allows Gift Card Discount Claim as Liability Crystallised at Time of Sale
Income Tax
Income Tax
ITAT Allows 80-IA Relief on Carbon Credits & Deletes Creditor Write-Back Addition
Income Tax
Income Tax
80IA Deduction on ‘Other Sources’ Income Only if Nexus With Industrial Undertaking Proven: ITAT Bangalore
Income Tax
Income Tax
ITAT Delhi Deletes Notional Interest Addition as No Real Income Had Accrued
Income Tax
Income Tax
Section 14A Disallowance Cannot Automatically Increase MAT Book Profits: ITAT Mumbai
Income Tax
Income Tax
ITAT Allows DTAA Benefit on Dividend Distribution Tax as DDT is Tax on Shareholder Income
Income Tax
Income Tax
ITAT Slams ‘Sweeping’ 263 Revision – PCIT Cannot Order Fishing Enquiries After Detailed Scrutiny by AO
Income Tax
Income Tax
ITAT Deletes Software Cost Mark-Up Addition Holding Pure Reimbursement Is Not Profit-Making Service
Income Tax
Income Tax
ITAT Restricts Section 14A Disallowance as It Cannot Exceed Exempt Income
Income Tax
Income Tax
SEZ Lease Rentals Are Business Income, Not House Property: ITAT Mumbai
Income Tax
Income Tax
Notional Interest Addition Deleted Because Only Real Income Can Be Taxed: ITAT Delhi
Income Tax
Income Tax
