#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Registrar of Companies Fees for Working Capital Enhancement is Capital Expenditure
Income Tax
Income Tax
Deduction u/s 36(1)(vii) eligible on interest on loans given for residential purpose for period less than 5 years: ITAT Mumbai
Income Tax
Income Tax
Revisional power u/s 263 invocable as order passed without making required inquiry/ verification: Delhi HC
Income Tax
Income Tax
Deduction u/s. 80IA accepted in initial AY same cannot be denied in subsequent AY: ITAT Mumbai
Income Tax
Income Tax
Section 41(1) Addition Not Permissible Solely Due to Lapse of Limitation Period: ITAT Mumbai
Income Tax
Income Tax
Section 14A was inapplicable in absence of exempt income: ITAT Delhi
Income Tax
Income Tax
Section 14A Disallowance cannot exceed Exempted Income: ITAT Bangalore
Income Tax
Income Tax
Receiving funds from a company alone doesn’t imply income evasion
Income Tax
Income Tax
TP adjustment towards brand development services deleted as no contract exists between the parties: ITAT Chennai
Income Tax
Income Tax
Addition u/s. 68 unsustainable as assessee duly discharged initial burden but AO failed to conduct independent inquires: ITAT Kolkata
Income Tax
Income Tax
Section 14A disallowance should be limited to investments generating tax-exempt income
Income Tax
Income Tax
Failure to substantiate identity & fund source: Kolkata ITAT Remits Matter for Re-adjudication
Income Tax
Income Tax
Transfer pricing study selecting AE as tested party duly acceptable: ITAT Mumbai
Income Tax
Income Tax
