#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Gujarat HC Rejects Revenue Appeal for Misclassifying Interest Income as Other Source
Income Tax
Income Tax
ITAT Mumbai Deletes ₹1.26 Cr Income Addition for Lack of Income Character
Income Tax
Income Tax
ITAT Deletes 36(1)(iii) Interest; Remands Rent/Salary for Verification
Income Tax
Income Tax
ITAT Dismisses Revenue’s 14A, TDS & LTCG Grounds Against PNB
Income Tax
Income Tax
No Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff
Income Tax
Income Tax
Disallowance Upheld Due to AO’s Satisfaction: ITAT Confirms Rule 8D Application
Income Tax
Income Tax
PCIT Cannot Order Roving Enquiries Without Proving AO’s View Was Erroneous: ITAT Quashes 263 Order
Income Tax
Income Tax
No Exempt Income, No 14A: ITAT Delhi Deletes ₹1.24 Cr Disallowance
Income Tax
Income Tax
Late filing of audit report doesn’t disentitle trust from benefit of exemption u/s. 11
Income Tax
Income Tax
HC Rejects Section 14A Disallowance Due to Absence of Exempt Income
Income Tax
Income Tax
Deeming fiction of section 50 cannot change long term assets to short term capital assets
Income Tax
Income Tax
Disallowance u/s. 14A while computing book profit u/s. 115JB is not tenable
Income Tax
Income Tax
ITAT Delhi Rules Entertainment Tax Subsidy as Capital Receipt in PVR Ltd. Case
Income Tax
Income Tax
