#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
No section 14A disallowance if no income exempt during relevant period
Income Tax
Income Tax
No Section 14A Disallowance without Exempt Income: Delhi HC
Income Tax
Income Tax
ALP of guarantee commission determined @0.3523% instead of 1.25%
Income Tax
Income Tax
Penalty u/s. 271(1)(c) unsustainable in absence of concealment of income or furnishing inaccurate particulars
Income Tax
Income Tax
Disallowance of expense owing to suspension of business unsustainable in absence of closure of business
Income Tax
Income Tax
Provisions of section 14A & 74H of Kerala Co-operative Societies Act is within legislative competence
Income Tax
Income Tax
Delhi HC allows Depreciation on Temporary Structures
Income Tax
Income Tax
Interest on amount advanced to sister concern cannot be disallowed
Income Tax
Income Tax
Computer software being integral for working of hardware are depreciable @60%
Income Tax
Income Tax
No Section 194H TDS deductible on Trade Discount Retained by Ad Agencies
Income Tax
Income Tax
ITAT Directs Rehearing due to Notice Sent to Wrong Address
Income Tax
Income Tax
ESOP Expenditure Allowed as Revenue Expenditure; Section 14A Disallowance Cannot Exceed Exempt Income;
Income Tax
Income Tax
Shares/securities/PMS/Mutual fund held as investment taxable under capital gains
Income Tax
Income Tax
