#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Delhi ITAT trims Revenue’s case, revamping only Section 14A calculation
Income Tax
Income Tax
No deemed dividend addition u/s. 2(22)(e) as no loan advanced in current year
Income Tax
Income Tax
Industrial Incentives for Kutch and TUF Subsidy Not Taxable: ITAT Clarifies Capital Nature
Income Tax
Income Tax
Voluntary TP Adjustment under APA Eligible for 10AA Deduction: Karnataka HC
Income Tax
Income Tax
Income from sale of foundation seeds allowed as agricultural income hence exempted u/s. 10(1)
Income Tax
Income Tax
Reassessment Upheld but Additions Fail: ITAT Deletes All Disallowances for Lack of Evidence
Income Tax
Income Tax
Own Funds vs Borrowed Funds: ITAT Remands 14A Case for De Novo Review
Income Tax
Income Tax
ITAT Delhi Upholds Major Relief to PNB – ₹2,000+ Crore Disallowances Deleted
Income Tax
Income Tax
No Double Deduction: ITAT Allows Separate Claims for Bad Debts – Sections 36(1)(vii) & 36(1)(viia)
Income Tax
Income Tax
Section 14A Amendment Not Retrospective & AMP Adjustment Not an International Transaction: Delhi HC
Income Tax
Income Tax
ITAT Confirms ₹36.59 Cr Addition for Bogus Sale of Shops via Accommodation Entry
Income Tax
Income Tax
Section 14A Disallowance Must Target Only Income-Yielding Investments
Income Tax
Income Tax
ITAT Quashes Disallowance; AO’s Contradictory Approach Invalidates Sec 154 Jurisdiction
Income Tax
Income Tax
