#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Disallowance u/s 14A deleted as interest free own funds exceeded investment: ITAT Mumbai
Income Tax
Income Tax
Revision u/s 263 justified as details not examined by AO: ITAT Mumbai
Income Tax
Income Tax
Expenditure towards ESOP is allowable u/s 37(1) of Income Tax Act: ITAT Mumbai
Income Tax
Income Tax
Expense excluded from export turnover to be excluded from total turnover for deduction u/s 10A: ITAT Mumbai
Income Tax
Income Tax
Notional interest for delay in realization of export proceeds from AEs unwarranted: ITAT Mumbai
Income Tax
Income Tax
Registrar of Companies Fees for Working Capital Enhancement is Capital Expenditure
Income Tax
Income Tax
Deduction u/s 36(1)(vii) eligible on interest on loans given for residential purpose for period less than 5 years: ITAT Mumbai
Income Tax
Income Tax
Revisional power u/s 263 invocable as order passed without making required inquiry/ verification: Delhi HC
Income Tax
Income Tax
Deduction u/s. 80IA accepted in initial AY same cannot be denied in subsequent AY: ITAT Mumbai
Income Tax
Income Tax
Section 41(1) Addition Not Permissible Solely Due to Lapse of Limitation Period: ITAT Mumbai
Income Tax
Income Tax
Section 14A was inapplicable in absence of exempt income: ITAT Delhi
Income Tax
Income Tax
Section 14A Disallowance cannot exceed Exempted Income: ITAT Bangalore
Income Tax
Income Tax
Receiving funds from a company alone doesn’t imply income evasion
Income Tax
Income Tax
