#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
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Section 57 Deduction Allowable for Interest Expense Incurred to Earn Income from Other Sources: ITAT Raipur
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Revision proceedings u/s. 263 cannot be invoked without giving reasons for setting aside assessment order
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ITAT held revision u/s 263 could not address issues beyond limited scrutiny under CASS
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Section 14A Disallowance Unsustainable if Incorrectness of Claim Unproven: ITAT Ahmedabad
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Domestic company paying DDT u/s. 115O doesn’t enter domain of DTAA: ITAT Pune
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TDS on unfinished work deductible post receipt of 100% revenue of project: ITAT Delhi
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Disallowance u/s. 14A unjustified as own funds are in excess of investments made in funds yielding excempt income: ITAT Ahmedabad
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Deduction not available when opted for Tonnage Tax Scheme: ITAT Hyderabad
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Inclusion of Bank & Bank Guarantee Charges for Disallowance u/s 14A Unjustified: ITAT Delhi
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Penalty unsustainable as issue of claim of depreciation on non-compete fee is highly contentious: ITAT Delhi
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Invocation of section 28(iv) unjustifiable when shares are held as investment: ITAT Delhi
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Deduction u/s. 36(1)(vii) available to banks for providing long term finance for residential house: Kerala HC
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Without incriminating material, additions cannot be made to completed/unabated assessments
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