#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
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
No separate notional interest adjustment when working capital adjustment made under TNMM
Income Tax
Income Tax
No Section 14A Disallowance Without Exempt Income: ITAT Deletes Addition in Investment Case
Income Tax
Income Tax
Section 80G Deduction on CSR Donation Allowed Because Explanation to Section 37 Does Not Apply
Income Tax
Income Tax
Reassessment u/s. 148 non-jurisdictional as revisionary proceeding u/s. 263 dropped on same issue
Income Tax
Income Tax
ITAT Restores Appeals After Delay Condoned Due to Lack of Knowledge of Online Orders
Income Tax
Income Tax
Nothing indicated knowingly participation in sham transaction: Reopening quashed
Income Tax
Income Tax
ITAT Delhi Quashed Section 263 Revision as AO Took a Possible View
Income Tax
Income Tax
Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
Income Tax
Income Tax
Disallowance u/s. 14A limited to extent of investment which yielded exempt income
Income Tax
Income Tax
No Disallowance u/s 14A Without Exempt Income – ₹43.23 Cr Addition Deleted: ITAT Mumbai
Income Tax
Income Tax
