#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Bogus Purchases: Only 6% Profit Element Taxable: Delhi ITAT
Income Tax
Income Tax
Genuine Misunderstanding of VRS Exemption Not “Under-Reporting”
Income Tax
Income Tax
Suo-Motu 14A Disallowance Upheld as Own Funds Exceed Investments
Income Tax
Income Tax
No Exempt Income Means No 14A: 270A Penalty Cannot Survive When Quantum Dies
Income Tax
Income Tax
Prospective 2022 Amendment Saves Assessee – 14A Knocked Out No Exempt Income, No 14A
Income Tax
Income Tax
Matching Principle Not applies to Cash Accounting – Section 36(1)(iii) Disallowance Deleted
Income Tax
Income Tax
ITAT Chandigarh Quashes Revisionary Order for Failure to Show Error or Prejudice
Income Tax
Income Tax
ITAT Chandigarh Upholds Deletion of Additions on Depreciation, Stock & GP
Income Tax
Income Tax
Share Capital Call-Money ₹2.10 Cr Deletion u/s 68; ITAT Upholds Genuineness
Income Tax
Income Tax
ITAT Delhi Annuls Reopening Email Notice as Time-Barred Under TOLA
Income Tax
Income Tax
ITAT Mumbai condones 4,855-Day Delay Due to Non-Service of Appellate Order
Income Tax
Income Tax
Section 14A Disallowance Deleted for Mechanical Application & Lack of AO Satisfaction
Income Tax
Income Tax
ITAT Upholds 14A Satisfaction but Limits Rule 8D to Dividend Investments
Income Tax
Income Tax
