#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Disallowance u/s. 14A unjustified since own funds available more than investments made: ITAT Ahmedabad
Income Tax
Income Tax
Commercial expediency not to be examined by AO while examining explanation provided u/s. 68
Income Tax
Income Tax
Grant-in-aid incurred wholly and exclusively for business is deductible: ITAT Delhi
Income Tax
Income Tax
Addition u/s 41(1) Upheld as Liability Ceased When Amount Written Off by Borrower
Income Tax
Income Tax
Additions on grounds not part of reasons recorded for reopening assessment is unsustainable
Income Tax
Income Tax
Reopening assessment u/s. 147 void-ab-initio as issue already dealt in original assessment
Income Tax
Income Tax
No Section 14A Disallowance Without Exempt Income: Delhi HC
Income Tax
Income Tax
No Disallowance under Rule 8D if interest-free funds were adequate to cover investments
Income Tax
Income Tax
Reversal of provision of inventory written off due to obsolescence allowed: ITAT Bangalore
Income Tax
Income Tax
Revisionary jurisdiction u/s. 263 not invocable when AO took legally plausible view: ITAT Ahmedabad
Income Tax
Income Tax
Unsecured loans proved to be genuine hence disallowance of interest u/s. 36(1)(iii) deleted
Income Tax
Income Tax
Disallowance of Dividend Income was deleted as sec. 44 overrides sec.14A in computation of income for Insurance Companies
Income Tax
Income Tax
Unsold flats held as stock-in-trade should be treated as business stock and not Income from House Property
Income Tax
Income Tax
