#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
TDS on unfinished work deductible post receipt of 100% revenue of project: ITAT Delhi
Income Tax
Income Tax
Disallowance u/s. 14A unjustified as own funds are in excess of investments made in funds yielding excempt income: ITAT Ahmedabad
Income Tax
Income Tax
Deduction not available when opted for Tonnage Tax Scheme: ITAT Hyderabad
Income Tax
Income Tax
Inclusion of Bank & Bank Guarantee Charges for Disallowance u/s 14A Unjustified: ITAT Delhi
Income Tax
Income Tax
Penalty unsustainable as issue of claim of depreciation on non-compete fee is highly contentious: ITAT Delhi
Income Tax
Income Tax
Invocation of section 28(iv) unjustifiable when shares are held as investment: ITAT Delhi
Income Tax
Income Tax
Deduction u/s. 36(1)(vii) available to banks for providing long term finance for residential house: Kerala HC
Income Tax
Income Tax
Without incriminating material, additions cannot be made to completed/unabated assessments
Income Tax
Income Tax
TDS not deductible on Payments which become Taxable Due to Retrospective Amendment
Income Tax
Income Tax
Mere inadequate enquiry alone not justify Commissioner’s revisional jurisdiction
Income Tax
Income Tax
Gujarat HC allows Section 80IA(4) deduction to Captive Power Plant of Alembic Ltd
Income Tax
Income Tax
ITAT allows foreign travel expenses for board meetings in Singapore
Income Tax
Income Tax
Assessment not erroneous if AO adopts plausible view despite PCIT’s different opinion
Income Tax
Income Tax
