#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Rent from factory building taxable under the head income from house property: Delhi HC
Income Tax
Income Tax
No Retrospective Application of 2022 Amendment to Section 14A
Income Tax
Income Tax
Disallowance u/s. 36(1)(iii) unjustified as interest-free funds exceeds loan to subsidiary: ITAT Ahmedabad
Income Tax
Income Tax
Disallowance u/s. 14A unwarranted as interest-free funds exceeds investment: ITAT Ahmedabad
Income Tax
Income Tax
Order u/s. 263 passed on issues not covered in show cause notice untenable: ITAT Delhi
Income Tax
Income Tax
Interest income directly relating to business is assessable as business income: ITAT Ahmedabad
Income Tax
Income Tax
Disallowance u/s. 14A of Income Tax Act cannot exceed exempt income: ITAT Ahmedabad
Income Tax
Income Tax
Limitation period u/s. 263 would be from date of original assessment order as reassessment order is distinct
Income Tax
Income Tax
Appeal dismissed by CIT(A) as time barred unjustified as appeal in physical form filed in time: ITAT Jaipur
Income Tax
Income Tax
Section 57 Deduction Allowable for Interest Expense Incurred to Earn Income from Other Sources: ITAT Raipur
Income Tax
Income Tax
Revision proceedings u/s. 263 cannot be invoked without giving reasons for setting aside assessment order
Income Tax
Income Tax
ITAT held revision u/s 263 could not address issues beyond limited scrutiny under CASS
Income Tax
Income Tax
Section 14A Disallowance Unsustainable if Incorrectness of Claim Unproven: ITAT Ahmedabad
Income Tax
Income Tax
