#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Loan Repayment Not Taxable U/s 68 & 14A Disallowance Restricted to Actual Expenditure
Income Tax
Income Tax
Deemed Dividend U/s 2(22)(e) Largely Deleted & Sec.54 Deduction Allowed
Income Tax
Income Tax
Disallowance u/s. 14A read with rule 8D cannot exceed exempt income
Income Tax
Income Tax
Revision order was upheld as it flagged unverified INSIGHT Portal inputs on alleged accommodation entries
Income Tax
Income Tax
Karnataka HC Dismissed Revenue Appeal Due to Inapplicability of Section 14A to MAT Book Profits
Income Tax
Income Tax
No disallowance under rule 8D(2)(ii) as interest-free own funds exceeds investment
Income Tax
Income Tax
ITAT Kolkata Limited Section 14A Disallowance to Investments Yielding Exempt Income
Income Tax
Income Tax
Section 14A Disallowance Capped at Exempt, Income Principal Loan Write-off to Wholly-Owned Subsidiary Allowed as Bad Debt: ITAT Mumbai
Income Tax
Income Tax
Exemption Under Section 10(26AAA) Allowed as Sikkim Old Settler Status Recognised
Income Tax
Income Tax
Section 263 Cannot Be Invoked Where AO’s View on deduction Is Plausible: ITAT Pune
Income Tax
Income Tax
ITAT Mumbai Allows Professional Fees & Foreign Branch Expenses u/s 37(1) for Strategic Investments
Income Tax
Income Tax
Limited Scrutiny Means Limited Powers: Additions Beyond CASS Scope Quashed by ITAT
Income Tax
Income Tax
Lal Dora Property to Be Valued as Agricultural/Residential for Section 50C
Income Tax
Income Tax
