#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Section 270AA(2) Immunity cannot be denied for Belated Form-68 Application: ITAT Bangalore
Income Tax
Income Tax
Addition u/s. 68 deleted as identity, genuineness and creditworthiness of lenders established
Income Tax
Income Tax
TDS not deductible on commission paid to foreign agents as no PE in India
Income Tax
Income Tax
Cost imposed on assessee for non-compliance with notices issued by CIT(A) u/s. 250
Income Tax
Income Tax
No Retrospective Amendment to Section 14A vide Finance Act 2022: ITAT Mumbai
Income Tax
Income Tax
Sales promotion expense allowed as deduction u/s. 37(1) as evidences duly produced: ITAT Kolkata
Income Tax
Income Tax
P.F. damages that are compensatory in nature are allowable as deduction u/s. 14B
Income Tax
Income Tax
Section 68 Addition set aside as identity & creditworthiness of investors established: ITAT Kolkata
Income Tax
Income Tax
Provisions of SICA would override provisions of Income Tax Act: ITAT Ahmedabad
Income Tax
Income Tax
Tax effect is less than 60 Lakh in appeal by revenue: ITAT held not maintainable
Income Tax
Income Tax
Inadequate enquiry not give any right to CIT to revise assessment order: ITAT Surat
Income Tax
Income Tax
Order u/s. 263 not sustained since arguments or submissions of assessee not considered: ITAT Ahmedabad
Income Tax
Income Tax
Disallowance u/s. 14A to be restricted to dividend yielding investments
Income Tax
Income Tax
