#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Income from production of hybrid seeds under supervision of company is exempt u/s. 10(1)
Income Tax
Income Tax
AO Cannot Override TPO: ITAT Mumbai Allows Full 80IA Deduction for Captive Power Sales
Income Tax
Income Tax
Section 14A Restricted, 80IA Deduction Allowed, Intangible assets Depreciation Sustained
Income Tax
Income Tax
Dumb documents cannot be used alone to assess undisclosed income
Income Tax
Income Tax
No Double Taxation – Perquisites Taxed in Director’s Hands – ITAT Deletes Disallowance u/s 37
Income Tax
Income Tax
No Extra 14A Disallowance When Suo-Moto Exceeds Exempt Income: ITAT Mumbai
Income Tax
Income Tax
Consistency Rule Ignored, but Cap on 14A Disallowance Reaffirmed by ITAT Mumbai
Income Tax
Income Tax
ITAT Deletes Disallowances on Foreign Commission, Warranty Provision & 14A
Income Tax
Income Tax
Section 263 Partly Quashed: CSR & STCL Allowed, Section 14A Upheld
Income Tax
Income Tax
ITAT Ahmedabad: PCIT’s 263 Revision on 14A Quashed – No Automatic Disallowance
Income Tax
Income Tax
Section 14A Disallowance Limited to Investments Yielding Exempt Income: ITAT Mumbai
Income Tax
Income Tax
Section 14A Disallowance Cannot Be Added to MAT Book Profits: ITAT Chandigarh
Income Tax
Income Tax
Assessee is entitled for additional depreciation not claimed in preceding year
Income Tax
Income Tax
