#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
No Section 194H TDS deductible on Trade Discount Retained by Ad Agencies
Income Tax
Income Tax
ITAT Directs Rehearing due to Notice Sent to Wrong Address
Income Tax
Income Tax
ESOP Expenditure Allowed as Revenue Expenditure; Section 14A Disallowance Cannot Exceed Exempt Income;
Income Tax
Income Tax
Shares/securities/PMS/Mutual fund held as investment taxable under capital gains
Income Tax
Income Tax
Initiation of reassessment proceedings u/s. 147 based on incorrect facts is invalid
Income Tax
Income Tax
Disallowance u/s 14A cannot be more than exempt income
Income Tax
Income Tax
Law Doesn’t Mandate establishment of Nexus Between Interest-Free Funds & Exempt Income Investments by assessee
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable in absence of concealment of particulars of income
Income Tax
Income Tax
Subsidy from Government under Focus Market Scheme is revenue receipt
Income Tax
Income Tax
No addition u/s 41 for opening balance of trade payables in absence of verification of parties
Income Tax
Income Tax
Section 153A Assessment: Addition in Unabated Year Requires Incriminating Material
Income Tax
Income Tax
Revisionary order u/s 263 without giving finding that profit declared is erroneous is untenable
Income Tax
Income Tax
Amount for use of transponder of telecommunication service charges doesn’t qualify as royalty
Income Tax
Income Tax
