#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Mechanical Revenue Objections Rejected on Section 14A and MAT
Income Tax
Income Tax
No Satisfaction Under Section 14A, Rule 8D Disallowance Fails
Income Tax
Income Tax
Survey-Based Suspicion Not Enough: AMP & Credit-Note Payments Allowed by ITAT
Income Tax
Income Tax
Disallowance u/s. 14A cannot exceed amount of exempt income earned during the year
Income Tax
Income Tax
Reassessment u/s. 147 after expiry of four years tenable since all material facts not disclosed
Income Tax
Income Tax
Zero Revenue Alone Not a Ground to Disallow Business Expenses: ITAT Delhi
Income Tax
Income Tax
Buyback through High Court approved scheme needs verification of NAV valuation u/r 11UA: Matter remitted
Income Tax
Income Tax
No Nexus, No Big Section 14A Hit: Disallowance Slashed to ₹10 Lakh
Income Tax
Income Tax
Section 263 Revision Upheld as AO Taxed Only TDS Credit Instead of Undisclosed Commission
Income Tax
Income Tax
Disallowance of expenditure u/s 14A of Income Tax Act against Exempt Income
Income Tax
Income Tax
Rule 8D Disallowance Struck Down Because AO Acted Without Recorded Satisfaction
Income Tax
Income Tax
Section 153A Has Limits: No Seized Material, No Fresh Additions
Income Tax
Income Tax
Tribunal Flags Error in Applying Section 14A to Non-Yielding Investments
Income Tax
Income Tax
