#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Income in case of life insurance business should be computed as per section 44 of Income Tax Act
Income Tax
Income Tax
Disallowance under section 14A r.w. Rule 8D cannot exceed exempt income
Income Tax
Income Tax
Finance costs having direct nexus with business is allowable as deduction u/s 36(1)(iii)
Income Tax
Income Tax
Section 14A r.w.r. 8D: Disallowance cannot exceed exempted income
Income Tax
Income Tax
No Section 14A disallowance when no exempt income earned: Madras HC
Income Tax
Income Tax
No section 14A disallowance if no income exempt during relevant period
Income Tax
Income Tax
No Section 14A Disallowance without Exempt Income: Delhi HC
Income Tax
Income Tax
ALP of guarantee commission determined @0.3523% instead of 1.25%
Income Tax
Income Tax
Penalty u/s. 271(1)(c) unsustainable in absence of concealment of income or furnishing inaccurate particulars
Income Tax
Income Tax
Disallowance of expense owing to suspension of business unsustainable in absence of closure of business
Income Tax
Income Tax
Provisions of section 14A & 74H of Kerala Co-operative Societies Act is within legislative competence
Income Tax
Income Tax
Delhi HC allows Depreciation on Temporary Structures
Income Tax
Income Tax
Interest on amount advanced to sister concern cannot be disallowed
Income Tax
Income Tax
