#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Appellate authority entitled to entertain fresh claim: ITAT Rajkot
Income Tax
Income Tax
ITAT Limits 14A Disallowance to Exempt Income: Rule 8D Not Applicable for MAT
Income Tax
Income Tax
Section 14A Disallowance Restricted to Dividend Yielding Investments; FA 2022 held Prospective
Income Tax
Income Tax
Borrow at 12%, Lend at 5% ITAT Kolkata Partly Upholds Interest Disallowance
Income Tax
Income Tax
Explanation to section 14A inserted vide Finance Act, 2022 is prospective in nature
Income Tax
Income Tax
Book profits u/s. 115JB not to be increased by adding disallowance u/s. 14A
Income Tax
Income Tax
Investments yielding exempt income to be considered while computing disallowance u/s. 14A
Income Tax
Income Tax
Disallowance of claim of expenditure cannot be basis for levy of penalty u/s. 270A: ITAT Jaipur
Income Tax
Income Tax
No disallowance u/s. 14A in absence of any exempt income
Income Tax
Income Tax
Bad Debt Relief Under 36(1)(vii) Possible Despite 36(1)(viia) Disallowance: ITAT Cochin
Income Tax
Income Tax
Exemptions u/s. 11 and 12 denied in absence of valid registration u/s. 12A: ITAT Bangalore
Income Tax
Income Tax
Disallowance Under Rule 8D Valid When No satisfactory explanation given
Income Tax
Income Tax
ITAT Allows 5% Safe Harbour in Property Valuation- Section 50C Amendment Retrospective
Income Tax
Income Tax
