#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Addition u/s. 68 unsustainable as assessee duly discharged initial burden but AO failed to conduct independent inquires: ITAT Kolkata
Income Tax
Income Tax
Section 14A disallowance should be limited to investments generating tax-exempt income
Income Tax
Income Tax
Failure to substantiate identity & fund source: Kolkata ITAT Remits Matter for Re-adjudication
Income Tax
Income Tax
Transfer pricing study selecting AE as tested party duly acceptable: ITAT Mumbai
Income Tax
Income Tax
Issuance of Letter of Comfort to banker of AE doesn’t constitute international transaction u/s. 92B: ITAT Mumbai
Income Tax
Income Tax
Interest expense not allowed as borrowed funds used for earning exempt income: Bombay HC
Income Tax
Income Tax
ITAT Grants MAT Credit Claim under Vivad se Vishwas Scheme
Income Tax
Income Tax
Government incentive/Subsidy towards Investment Promotion is capital receipt
Income Tax
Income Tax
Section 14A Disallowance & Additional Depreciation in Section 115JB Book Profit Calculation
Income Tax
Income Tax
No 271(1)(c) Penalty Without Willful Concealment or Furnishing Inaccurate Details
Income Tax
Income Tax
No Section 14A Disallowance If Assessee Has No Exempt Income in the Year
Income Tax
Income Tax
CIT(A) cannot exercise enhancement power on issue not dealt by AO
Income Tax
Income Tax
TDS not deductible from discount paid on prepaid sim card/ recharge vouchers
Income Tax
Income Tax
