#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
ITAT allows Section 80JJAA Deduction & Additional Depreciation on Software Equipment
Income Tax
Income Tax
Section 14A Explanation Applies Prospectively from 01/04/2022, Not Retrospectively
Income Tax
Income Tax
Reopening u/s. 147 based on communication without independent application of mind is invalid
Income Tax
Income Tax
Initiation of revision proceedings u/s. 263 based on audit objection not tenable in law: ITAT Jaipur
Income Tax
Income Tax
Madras HC Declines to condone 2139-Day Delay Caused by Negligence
Income Tax
Income Tax
2022 Section 14A Amendment: Prospective, No Disallowance Without Exempt Income
Income Tax
Income Tax
Excessive disallowance u/s 14A was restricted as AO failed to record dissatisfaction
Income Tax
Income Tax
Books Cannot Be Rejected Solely for Lack of Stock Registers Without Other Defect
Income Tax
Income Tax
Disallowance u/s 14A was invalid in absence of Exempt Income
Income Tax
Income Tax
ITAT Deletes Notional Addition for Unsold Flats, Section 23(5) Not Applicable to AY 2014-15
Income Tax
Income Tax
Section 14A addition Not to Be Added Back for Section 115JB Book Profits: ITAT Delhi
Income Tax
Income Tax
Section 14A disallowance not includible in book profits in terms of Section 115JB
Income Tax
Income Tax
Consider Investments Yielding Exempt for Rule 8D Disallowance: ITAT Delhi
Income Tax
Income Tax
