#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Book profits u/s. 115JB not to be increased by adding disallowance u/s. 14A
Income Tax
Income Tax
Investments yielding exempt income to be considered while computing disallowance u/s. 14A
Income Tax
Income Tax
Disallowance of claim of expenditure cannot be basis for levy of penalty u/s. 270A: ITAT Jaipur
Income Tax
Income Tax
No disallowance u/s. 14A in absence of any exempt income
Income Tax
Income Tax
Bad Debt Relief Under 36(1)(vii) Possible Despite 36(1)(viia) Disallowance: ITAT Cochin
Income Tax
Income Tax
Exemptions u/s. 11 and 12 denied in absence of valid registration u/s. 12A: ITAT Bangalore
Income Tax
Income Tax
Disallowance Under Rule 8D Valid When No satisfactory explanation given
Income Tax
Income Tax
ITAT Allows 5% Safe Harbour in Property Valuation- Section 50C Amendment Retrospective
Income Tax
Income Tax
Foreign exchange loss allowed as revenue expense: ITAT Mumbai
Income Tax
Income Tax
No satisfaction, no disallowance—ITAT slams mechanical application of Rule 8D
Income Tax
Income Tax
Revision order u/s. 263 quashed as AO took plausible view after proper application of mind
Income Tax
Income Tax
Deduction claimed u/s. 80G towards CSR expenditure is allowed
Income Tax
Income Tax
Appellate authorities have jurisdiction to entertain new claim: ITAT Ahmedabad
Income Tax
Income Tax
