#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
No Extra 14A Disallowance When Suo-Moto Exceeds Exempt Income: ITAT Mumbai
Income Tax
Income Tax
Consistency Rule Ignored, but Cap on 14A Disallowance Reaffirmed by ITAT Mumbai
Income Tax
Income Tax
ITAT Deletes Disallowances on Foreign Commission, Warranty Provision & 14A
Income Tax
Income Tax
Section 263 Partly Quashed: CSR & STCL Allowed, Section 14A Upheld
Income Tax
Income Tax
ITAT Ahmedabad: PCIT’s 263 Revision on 14A Quashed – No Automatic Disallowance
Income Tax
Income Tax
Section 14A Disallowance Limited to Investments Yielding Exempt Income: ITAT Mumbai
Income Tax
Income Tax
Section 14A Disallowance Cannot Be Added to MAT Book Profits: ITAT Chandigarh
Income Tax
Income Tax
Assessee is entitled for additional depreciation not claimed in preceding year
Income Tax
Income Tax
ITAT Delhi Rules on Depreciation, software expenditure, R&D, 80JJAA
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
