#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Disallowance under Section 14A cannot exceed exempt income: Delhi High Court
Income Tax
Income Tax
Disallowance of interest on loan given to subsidiary unjustified as investment was purely for commercial expediency
Income Tax
Income Tax
Expenditure for Earning Exempt Income Inadmissible under Section 14A: SC
Income Tax
Income Tax
Bank guarantees are different from corporate guarantees; HC accepts 0.5% Guarantee Commission Rate
Income Tax
Income Tax
Subsidy by State Government for development of new Multiplexes is capital in nature
Income Tax
Income Tax
Education Cess not allowable expenditure u/s 37(1)
Income Tax
Income Tax
Section 14A Disallowance Cannot Surpass Exempt Income: Delhi HC
Income Tax
Income Tax
ITAT Decision on Treatment of Loss on Sale of Loans in Clix Finance
Income Tax
Income Tax
Section 14A disallowance unjustified with ample interest-free funds for investments
Income Tax
Income Tax
Income in case of life insurance business should be computed as per section 44 of Income Tax Act
Income Tax
Income Tax
Disallowance under section 14A r.w. Rule 8D cannot exceed exempt income
Income Tax
Income Tax
Finance costs having direct nexus with business is allowable as deduction u/s 36(1)(iii)
Income Tax
Income Tax
Section 14A r.w.r. 8D: Disallowance cannot exceed exempted income
Income Tax
Income Tax
