#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
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
Section 14A Disallowance Deleted as AO Failed to Record Objective Satisfaction: ITAT Agra
Income Tax
Income Tax
FIFO Prevails: ITAT Mumbai Rejects “Cherry-Picked Shares” as Tax Avoidance
Income Tax
Income Tax
ITAT Chennai Allowed Section 80-IA Deduction as Consumer Tariff Held Correct Benchmark
Income Tax
Income Tax
Bombay HC Quashes Section 270A Penalty Due to Absence of Under-Reported Income
Income Tax
Income Tax
Interest from co-op banks qualifies for Section 80P(2)(d) deduction: ITAT Indore
Income Tax
Income Tax
Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances
Income Tax
Income Tax
Revised ITR u/s 139(5) was allowed only for errors in the original return
Income Tax
Income Tax
MAT Not Applicable as Bank Not Formed Under Companies Act: ITAT Kolkata
Income Tax
Income Tax
Delay in Claiming Investment Allowance Not a Ground for Rejection Without Proper Verification
Income Tax
Income Tax
No Exempt Income = No U/s 14A Disallowance – ITAT Bangalore Reaffirms Settled Law
Income Tax
Income Tax
