#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Cash Deposits During Demonetisation Accepted as Genuine – ITAT Deletes Section 68 & 14A Additions
Income Tax
Income Tax
When Own Funds Are Huge, Interest Disallowance Fails: ITAT Deletes ₹5.62 Cr Interest
Income Tax
Income Tax
No Exempt Income, No 14A Disallowance: ITAT Rejects Addition and Share Capital Challenge
Income Tax
Income Tax
Rule 8D Cannot Be Mechanical: Only Net Interest & Income-Yielding Investments Count, Says ITAT
Income Tax
Income Tax
Net Interest Income Bars Section 14A & 36(1)(iii) Disallowance: ITAT Mumbai
Income Tax
Income Tax
Provision for consumer loyalty program was an allowable deduction u/s 37 and no TP adjustment as profits of eligible units were at arm’s length
Income Tax
Income Tax
Interconnect usage and roaming charges paid to FTO are not royalty hence not taxable in India
Income Tax
Income Tax
No Double Taxation: ITAT Pune Deletes ICDS and Provision Reversal Additions Due to Consistent Accounting
Income Tax
Income Tax
Penalty towards breach of contract cannot be disallowed under Explanation to Section 37(1)
Income Tax
Income Tax
AO Can’t Cry ‘SBN Violation’ to Tax Genuine Sales – Demonetisation or Not – Once Sales Are in the Books, You Can’t Tax the Cash Twice
Income Tax
Income Tax
ITAT Upholds Large Interest Expense Deduction of Rs. 204 Cr for Real Estate Projects
Income Tax
Income Tax
Tribunal upheld deletion of disallowance u/s 80-IA on amalgamated units and capped sec. 14A disallowance at actual exempt income
Income Tax
Income Tax
Groundnuts Save the Day – Sale of Land Beyond 8 km from Municipality Held Agricultural- ITAT Chennai
Income Tax
Income Tax
