#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
No Section 14A Disallowance of Expenditure for Stock-in-Trade Securities
Income Tax
Income Tax
Forfeiture of share application money being capital receipt is not taxable
Income Tax
Income Tax
No Disallowance under Section 14A/Rule 8D without Exempt Income
Income Tax
Income Tax
Section 271(1)(c) Penalty Not Automatic for Wrong Claims; Requires Proof of Lack of Bona Fides
Income Tax
Income Tax
Business Maintenance Expenses cannot be disallowed arbitrarily
Income Tax
Income Tax
Disallowance of expenditure u/s 14A unjustified without any dividend income from equity investment
Income Tax
Income Tax
Deduction towards fringe benefit tax available while computing book profits u/s 115JB
Income Tax
Income Tax
Order dispatched beyond prescribed time limit is barred by limitation
Income Tax
Income Tax
Internal transfer between two EOUs eligible for exemption u/s 10B
Income Tax
Income Tax
Interest paid on delayed deposit of income tax not allowable as expenditure
Income Tax
Income Tax
Payment of guarantee fee to Gujarat Government is revenue expenditure
Income Tax
Income Tax
When fresh assessment is barred no further demand for recovery is possible
Income Tax
Income Tax
Cenvat credit left on closure of manufacturing unit allowable as deduction u/s 37(1)
Income Tax
Income Tax
