#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Revisionary proceedings u/s. 263 resulting into second opinion/ view of PCIT impermissible: ITAT Ahmedabad
Income Tax
Income Tax
Revision u/s 263 could be invoked if Order was erroneous and prejudicial to interest of Revenue
Income Tax
Income Tax
Explanation to section 14A inserted vide Finance Act, 2022 has prospective effect: Gauhati HC
Income Tax
Income Tax
Invoking jurisdiction u/s. 263 based on second view of PCIT not permissible: ITAT Ahmedabad
Income Tax
Income Tax
Amendment to Section 14A via Finance Act 2022 Not Retrospective: ITAT Mumbai
Income Tax
Income Tax
Rent from factory building taxable under the head income from house property: Delhi HC
Income Tax
Income Tax
No Retrospective Application of 2022 Amendment to Section 14A
Income Tax
Income Tax
Disallowance u/s. 36(1)(iii) unjustified as interest-free funds exceeds loan to subsidiary: ITAT Ahmedabad
Income Tax
Income Tax
Disallowance u/s. 14A unwarranted as interest-free funds exceeds investment: ITAT Ahmedabad
Income Tax
Income Tax
Order u/s. 263 passed on issues not covered in show cause notice untenable: ITAT Delhi
Income Tax
Income Tax
Interest income directly relating to business is assessable as business income: ITAT Ahmedabad
Income Tax
Income Tax
Disallowance u/s. 14A of Income Tax Act cannot exceed exempt income: ITAT Ahmedabad
Income Tax
Income Tax
Limitation period u/s. 263 would be from date of original assessment order as reassessment order is distinct
Income Tax
Income Tax
