#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Expenditure u/s 37(1) should be disallowed to the extent not in line with existing business
Income Tax
Income Tax
Consider Volume Discount & Geographic Price Variation in TP Adjustment: ITAT Ahmedabad
Income Tax
Income Tax
Ahmedabad ITAT Clarifies Letter of Credit vs. Bank Guarantee in Transfer Pricing Dispute
Income Tax
Income Tax
AO’s Failure in Recording Dissatisfaction Invalidates Section 14A Disallowance
Income Tax
Income Tax
ITAT allows deduction of interest paid on Perpetual Non-Convertible Debentures (PNCD)
Income Tax
Income Tax
Final Assessment Order Invalid without Draft Section u/s 144C(1) Order: ITAT Mumbai
Income Tax
Income Tax
After initiation of resolution process appeal not maintainable if not filed by IRP
Income Tax
Income Tax
Section 14A: AO Must records Discontent with Assessee’s Expenditure Claim with Cogent Reasons
Income Tax
Income Tax
Interest on Loan for Agricultural Land Not Allowable under Section 36(iii)
Income Tax
Income Tax
Disallowance u/s 14A deleted as interest free own funds exceeded investment: ITAT Mumbai
Income Tax
Income Tax
Revision u/s 263 justified as details not examined by AO: ITAT Mumbai
Income Tax
Income Tax
Expenditure towards ESOP is allowable u/s 37(1) of Income Tax Act: ITAT Mumbai
Income Tax
Income Tax
Expense excluded from export turnover to be excluded from total turnover for deduction u/s 10A: ITAT Mumbai
Income Tax
Income Tax
