#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Disallowance u/s. 40(a)(i) quashed as commission paid to non-resident outside India is not taxable
Income Tax
Income Tax
Section 68 Addition based on non-appearance of directors not sustainable: ITAT Mumbai
Income Tax
Income Tax
CSR contribution to Mukhyamantri Shree Swachchta Nidhi Gujarat eligible for 80G deduction
Income Tax
Income Tax
Shares and Securities Held by Bank as Stock-in-Trade; Section 14A Inapplicable
Income Tax
Income Tax
Incentives received under Incentive Scheme are capital receipts hence not taxable
Income Tax
Income Tax
Business Expenditure for Group Investments Allowable Even Without Income: ITAT Delhi
Income Tax
Income Tax
Section 40(a)(ia) Disallowance Unwarranted: Section 194C TDS Not Applicable to EDC Payments
Income Tax
Income Tax
Disallowance u/s. 14A not justified as sufficient own interest free funds available: ITAT Ahmedabad
Income Tax
Income Tax
Section 14A doesn’t apply while computing income as per section 44: ITAT Delhi
Income Tax
Income Tax
Disallowance u/s. 14A upheld as mandatory suo moto disallowance not made: ITAT Mumbai
Income Tax
Income Tax
Section 270A Penalty Unjustified Due to Lack of Tax Evasion Intent: ITAT Pune
Income Tax
Income Tax
Section 263 Invalid as AO Adopted One of Two Possible Views on Section 14A Disallowance
Income Tax
Income Tax
Calcutta HC Upholds ITAT Order: Share Sale Gains Treated as Capital Gains
Income Tax
Income Tax
