#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Penalty Deleted as 14A Addition Removed: Tribunal Finds No Basis for 270A Levy
Income Tax
Income Tax
CIT(A) Ignored Merits – ITAT Restores Appeal on Bogus Agri Income & 14A Issues
Income Tax
Income Tax
Section 68 Addition of ₹3 Cr Deleted – Loan from RBI-Registered NBFC Held Genuine
Income Tax
Income Tax
Banks Can Compute 36(1)(viia) on Total Income Including Capital Gains: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Upholds Rule 8D for Sec. 14A Disallowance Due to Unsatisfactory Explanation
Income Tax
Income Tax
Bogus Purchases: Only 6% Profit Element Taxable: Delhi ITAT
Income Tax
Income Tax
Genuine Misunderstanding of VRS Exemption Not “Under-Reporting”
Income Tax
Income Tax
Suo-Motu 14A Disallowance Upheld as Own Funds Exceed Investments
Income Tax
Income Tax
No Exempt Income Means No 14A: 270A Penalty Cannot Survive When Quantum Dies
Income Tax
Income Tax
Prospective 2022 Amendment Saves Assessee – 14A Knocked Out No Exempt Income, No 14A
Income Tax
Income Tax
Matching Principle Not applies to Cash Accounting – Section 36(1)(iii) Disallowance Deleted
Income Tax
Income Tax
ITAT Chandigarh Quashes Revisionary Order for Failure to Show Error or Prejudice
Income Tax
Income Tax
ITAT Chandigarh Upholds Deletion of Additions on Depreciation, Stock & GP
Income Tax
Income Tax
