#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Sales promotion expense allowed as deduction u/s. 37(1) as evidences duly produced: ITAT Kolkata
Income Tax
Income Tax
P.F. damages that are compensatory in nature are allowable as deduction u/s. 14B
Income Tax
Income Tax
Section 68 Addition set aside as identity & creditworthiness of investors established: ITAT Kolkata
Income Tax
Income Tax
Provisions of SICA would override provisions of Income Tax Act: ITAT Ahmedabad
Income Tax
Income Tax
Tax effect is less than 60 Lakh in appeal by revenue: ITAT held not maintainable
Income Tax
Income Tax
Inadequate enquiry not give any right to CIT to revise assessment order: ITAT Surat
Income Tax
Income Tax
Order u/s. 263 not sustained since arguments or submissions of assessee not considered: ITAT Ahmedabad
Income Tax
Income Tax
Disallowance u/s. 14A to be restricted to dividend yielding investments
Income Tax
Income Tax
Assessee’s computation of expense for exempt income not found inadequate so recourse to rule 8D invalid
Income Tax
Income Tax
Disallowance u/s. 14A while computing book profit u/s. 115JB not justifiable: ITAT Mumbai
Income Tax
Income Tax
Section 270A Penalty Notice Without specifying Specific Charge Invalid: ITAT Chennai
Income Tax
Income Tax
Fixed deposits that forms part of banking business is stock-in-trade: ITAT Surat
Income Tax
Income Tax
No TDS Disallowance u/s 40(a)(i) due to lack of incriminating evidence in sec.153A assessment
Income Tax
Income Tax
