#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Reassessment Upheld but Additions Fail: ITAT Deletes All Disallowances for Lack of Evidence
Income Tax
Income Tax
Own Funds vs Borrowed Funds: ITAT Remands 14A Case for De Novo Review
Income Tax
Income Tax
ITAT Delhi Upholds Major Relief to PNB – ₹2,000+ Crore Disallowances Deleted
Income Tax
Income Tax
No Double Deduction: ITAT Allows Separate Claims for Bad Debts – Sections 36(1)(vii) & 36(1)(viia)
Income Tax
Income Tax
Section 14A Amendment Not Retrospective & AMP Adjustment Not an International Transaction: Delhi HC
Income Tax
Income Tax
ITAT Confirms ₹36.59 Cr Addition for Bogus Sale of Shops via Accommodation Entry
Income Tax
Income Tax
Section 14A Disallowance Must Target Only Income-Yielding Investments
Income Tax
Income Tax
ITAT Quashes Disallowance; AO’s Contradictory Approach Invalidates Sec 154 Jurisdiction
Income Tax
Income Tax
Purpose Test Wins Again: ITAT Treats ₹22.6 Cr Sales Tax Incentive as Capital
Income Tax
Income Tax
Cash Deposits During Demonetisation Accepted as Genuine – ITAT Deletes Section 68 & 14A Additions
Income Tax
Income Tax
When Own Funds Are Huge, Interest Disallowance Fails: ITAT Deletes ₹5.62 Cr Interest
Income Tax
Income Tax
No Exempt Income, No 14A Disallowance: ITAT Rejects Addition and Share Capital Challenge
Income Tax
Income Tax
Rule 8D Cannot Be Mechanical: Only Net Interest & Income-Yielding Investments Count, Says ITAT
Income Tax
Income Tax
