#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Revisionary jurisdiction u/s. 263 not invocable when AO took legally plausible view: ITAT Ahmedabad
Income Tax
Income Tax
Unsecured loans proved to be genuine hence disallowance of interest u/s. 36(1)(iii) deleted
Income Tax
Income Tax
Disallowance of Dividend Income was deleted as sec. 44 overrides sec.14A in computation of income for Insurance Companies
Income Tax
Income Tax
Unsold flats held as stock-in-trade should be treated as business stock and not Income from House Property
Income Tax
Income Tax
Section 115JB Inapplicable to corresponding new bank: ITAT Bangalore
Income Tax
Income Tax
Expense incurred by holding company on behalf of subsidiary company cannot be treated as deemed dividend
Income Tax
Income Tax
No addition u/s 68 of ₹2.30 Crore as assessee had duly discharged burden of proof of share transactions
Income Tax
Income Tax
Section 68 Addition sustained as creditworthiness of lender not proved: ITAT Visakhapatnam
Income Tax
Income Tax
Bank’s Claim for non- rural bad debt write off u/s 36(1)(vii) was allowable without adjusted against provisions for bad and doubtful debts.
Income Tax
Income Tax
Monetary Limit Circular: Karnataka HC Upholds Deletion of Disallowed Short Term Capital Loss
Income Tax
Income Tax
Deduction u/s. 80-IB disallowed for interest on staff advances and bank deposits: ITAT Ahmedabad
Income Tax
Income Tax
Assessment Order was barred by limitation u/s 153 if digital signature by NFAC was delayed beyond statutory deadline
Income Tax
Income Tax
Disallowance u/s 14A was computed @ 0.5% of exempt income earned based on Rule 8D(2)(iii)
Income Tax
Income Tax
