#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Zero Revenue Alone Not a Ground to Disallow Business Expenses: ITAT Delhi
Income Tax
Income Tax
Buyback through High Court approved scheme needs verification of NAV valuation u/r 11UA: Matter remitted
Income Tax
Income Tax
No Nexus, No Big Section 14A Hit: Disallowance Slashed to ₹10 Lakh
Income Tax
Income Tax
Section 263 Revision Upheld as AO Taxed Only TDS Credit Instead of Undisclosed Commission
Income Tax
Income Tax
Disallowance of expenditure u/s 14A of Income Tax Act against Exempt Income
Income Tax
Income Tax
Rule 8D Disallowance Struck Down Because AO Acted Without Recorded Satisfaction
Income Tax
Income Tax
Section 153A Has Limits: No Seized Material, No Fresh Additions
Income Tax
Income Tax
Tribunal Flags Error in Applying Section 14A to Non-Yielding Investments
Income Tax
Income Tax
Section 80IC Deduction Allowed: ITAT Delhi Rejects Sham Amalgamation Claim
Income Tax
Income Tax
Rs. 113.46 Crore Section 68 Addition Fails Due to Jurisdictional Defect
Income Tax
Income Tax
Section 14A disallowance cannot be added back while computing book profits: ITAT Mumbai`
Income Tax
Income Tax
No Further Section 14A Disallowance After Reasoned Suo-Motu Adjustment
Income Tax
Income Tax
Twin Conditions of Section 263 Not Met, Revision Order Set Aside
Income Tax
Income Tax
