#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
2022 Section 14A Amendment: Prospective, No Disallowance Without Exempt Income
Income Tax
Income Tax
Excessive disallowance u/s 14A was restricted as AO failed to record dissatisfaction
Income Tax
Income Tax
Books Cannot Be Rejected Solely for Lack of Stock Registers Without Other Defect
Income Tax
Income Tax
Disallowance u/s 14A was invalid in absence of Exempt Income
Income Tax
Income Tax
ITAT Deletes Notional Addition for Unsold Flats, Section 23(5) Not Applicable to AY 2014-15
Income Tax
Income Tax
Section 14A addition Not to Be Added Back for Section 115JB Book Profits: ITAT Delhi
Income Tax
Income Tax
Section 14A disallowance not includible in book profits in terms of Section 115JB
Income Tax
Income Tax
Consider Investments Yielding Exempt for Rule 8D Disallowance: ITAT Delhi
Income Tax
Income Tax
Rule 8D Disallowance should be Based on Average Investment Value: ITAT Mumbai
Income Tax
Income Tax
Section 270AA(2) Immunity cannot be denied for Belated Form-68 Application: ITAT Bangalore
Income Tax
Income Tax
Addition u/s. 68 deleted as identity, genuineness and creditworthiness of lenders established
Income Tax
Income Tax
TDS not deductible on commission paid to foreign agents as no PE in India
Income Tax
Income Tax
Cost imposed on assessee for non-compliance with notices issued by CIT(A) u/s. 250
Income Tax
Income Tax
