#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
ITAT Exceeded Jurisdiction by Admitting Additional Evidence Filed by Revenue: Telangana HC
Income Tax
Income Tax
Section 14A Cannot Apply When No Exempt Income Exists: ITAT Delhi
Income Tax
Income Tax
Section 148 Notice Invalid When Issued After Limitation Deadline: ITAT Mumbai
Income Tax
Income Tax
Penny Stock Share Transactions: Reassessment Quashed for Change of Opinion
Income Tax
Income Tax
Development fee collected for funding capital expenditure for airport development not taxable as revenue income
Income Tax
Income Tax
Deduction u/s. 80G not deniable merely because payment forms part of CSR expenditure
Income Tax
Income Tax
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Income Tax
Income Tax
Excess payment over net book value in amalgamation is goodwill hence eligible for depreciation u/s. 32(1)(ii)
Income Tax
Income Tax
ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
Income Tax
Income Tax
SC Dismisses Revenue Appeal as AO Failed to Record Dissatisfaction Before Applying Rule 8D
Income Tax
Income Tax
Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
Income Tax
Income Tax
Capitalisation in Books Does Not Decide Tax Deduction, Marketing Spend Allowed as Revenue
Income Tax
Income Tax
Revision Under Section 263 Invalid Because AO’s Order Was Not Prejudicial to Revenue
Income Tax
Income Tax
