#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Change of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry
Income Tax
Income Tax
Claim of amortised upfront fees rejected since entire amount already claimed as deduction
Income Tax
Income Tax
Section 271(1)(c) Penalty Deleted as Section 14A Disallowance Alone Is Not Enough: ITAT Mumbai
Income Tax
Income Tax
Section 68 Fails When Loan Is Repaid and Properly Documented: ITAT Kolkata
Income Tax
Income Tax
No Section 14A Disallowance When Exempt Income Is Minimal or Absent: ITAT Delhi
Income Tax
Income Tax
Section 14A Disallowance Rejected for No Nexus With Borrowed Funds
Income Tax
Income Tax
Benefit of indexed cost of acquisition allowed while computing book profit u/s. 115JB
Income Tax
Income Tax
Reopening on Share Investment Set Aside Where Source of Funds Was Already Verified
Income Tax
Income Tax
Demonetisation Deposits Explained by Opening Balance: ITAT Delhi Deletes 68 Addition
Income Tax
Income Tax
ITAT Mumbai Deletes Section 14A Disallowance as No Expenditure Was Claimed
Income Tax
Income Tax
CPC Cannot Treat Form 3CD Entries as Final Without Verification
Income Tax
Income Tax
Dividend Exemption Restored as Form Cannot Override Substance
Income Tax
Income Tax
Section 263 Revision Quashed for Absence of Exempt Income
Income Tax
Income Tax
