#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Receipt of interest by foreign banks on foreign currency loans to Indian concerns was taxable on gross basis
Income Tax
Income Tax
Interest from HO & Overseas Branches Not Taxable as Self-Income: ITAT Mumbai
Income Tax
Income Tax
Section 14A Disallowance Remanded as AO Failed to Compute Actual Expenditure
Income Tax
Income Tax
Section 14A Disallowance Not Allowed as No Exempt Income Was Earned
Income Tax
Income Tax
TPO Cannot Compare Captive IT Service Provider With IP-Owning Risk-Bearing Companies: ITAT Mumbai
Income Tax
Income Tax
Section 43CA Inapplicable to Property Transactions Initiated Before 1 April 2014: ITAT Mumbai
Income Tax
Income Tax
ITAT Deletes Brand Promotion TP Adjustment as Issue Was Already Settled in Earlier Years
Income Tax
Income Tax
ITAT Deletes Sections 270A & 271AAB Penalty as Notice Lacked Specific Charge
Income Tax
Income Tax
ITAT Grants Relief on Corporate Guarantee, R&D; Disallows Doctors’ Freebies
Income Tax
Income Tax
Computer Software Eligible for 60% Depreciation: ITAT Chennai
Income Tax
Income Tax
‘Make Available’ Test Not Met, No TDS on US Software Contractor Payments: ITAT Bangalore
Income Tax
Income Tax
Section 14A Disallowance Cannot Exceed Exempt Income: Bombay HC
Income Tax
Income Tax
ITAT Mumbai Restricts Section 14A Disallowance as It Cannot Exceed Exempt Income
Income Tax
Income Tax
