#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Invocation of rule 8D impermissible without recording non-satisfaction in terms of section 14A(2)
Income Tax
Income Tax
ITAT Delhi Deletes Section 14A Disallowance for Lack of AO’s Satisfaction
Income Tax
Income Tax
Interest Paid to Partnership Firm Allowable Against Interest Income: ITAT Mumbai
Income Tax
Income Tax
ITAT Replaces Rule 8D with Reasonable Estimate, Cuts ₹3.05 Cr Disallowance to ₹10 Lakh
Income Tax
Income Tax
No Error, No Prejudice – AO’s ICDS Verification Upheld- ITAT Quashes 263 Action
Income Tax
Income Tax
No Section 14A Disallowance Without Exempt Income: ITAT Mumbai
Income Tax
Income Tax
Disallowance Isn’t Misreporting – ITAT Pune Deletes Penalty u/s 270A on PF & ESIC Delay
Income Tax
Income Tax
AO’s Mechanical Satisfaction under Rule 8D Invalid – ITAT Deletes ₹3.65 Cr 14A Disallowance
Income Tax
Income Tax
Section 14A Amendment in 2022 Prospective – No Disallowance if No Exempt Income: ITAT Kolkata
Income Tax
Income Tax
Delhi ITAT trims Revenue’s case, revamping only Section 14A calculation
Income Tax
Income Tax
No deemed dividend addition u/s. 2(22)(e) as no loan advanced in current year
Income Tax
Income Tax
Industrial Incentives for Kutch and TUF Subsidy Not Taxable: ITAT Clarifies Capital Nature
Income Tax
Income Tax
Voluntary TP Adjustment under APA Eligible for 10AA Deduction: Karnataka HC
Income Tax
Income Tax
