#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Addition of advances received as deemed dividend unsustainable as it is purely business transaction
Income Tax
Income Tax
Arriving at Arm’s Length Price as NIL without giving contrary finding is unsustainable
Income Tax
Income Tax
Transfer pricing adjustment @0.6% as arm’s length rate for corporate guarantee fee directed
Income Tax
Income Tax
ITAT deletes Penalty on income tax refund Interest & Section 14A Additions
Income Tax
Income Tax
Disallowance u/s 14A unsustainable as there is no requirement of head-wise bifurcation for computing income u/s 44
Income Tax
Income Tax
No Disallowance under Section 14A Without Earned Exempt Income
Income Tax
Income Tax
Disallowance u/s 14A restricted to the extent of exempt income
Income Tax
Income Tax
Disallowance Under Section 14A Cannot Exceed Exempt Income: ITAT Delhi
Income Tax
Income Tax
Penalty not leviable as disallowance u/s 14A made on estimate basis
Income Tax
Income Tax
Amount transferred to reverse fund is to be included for computation of income of NBFC
Income Tax
Income Tax
Foreign Currency Convertible Bond expenses included as FCCB premium expense is allowable
Income Tax
Income Tax
Interest on money borrowed for business is allowable as business expenditure
Income Tax
Income Tax
Income tax law never contemplates to apply Section 14A to a taxable income
Income Tax
Income Tax
