#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Gift to persons who work for company is allowable as business expenditure
Income Tax
Income Tax
Addition towards disallowance u/s 14A to book profit computed u/s 115JB is unsustainable
Income Tax
Income Tax
Depreciation allowed on payment of non-compete fee for business purpose
Income Tax
Income Tax
Disallowance u/s 14A untenable on mechanical application of rule 8D
Income Tax
Income Tax
Reopening u/s 147 without recording specific reasons is invalid
Income Tax
Income Tax
Reassessment proceedings u/s 147 unsustainable on account of change of opinion
Income Tax
Income Tax
Disallowance u/s. 14A cannot be more than exempt income
Income Tax
Income Tax
TDS deductible on professional & technical services fees for developing of web enabled software
Income Tax
Income Tax
Section 45(5A) inserted vide Finance Act 2017 doesn’t have retrospective effect
Income Tax
Income Tax
Disallowance u/s 36(1)(iii) unsustainable as advance given during normal course of business
Income Tax
Income Tax
Mere proving identity of creditor is insufficient, genuineness of transaction is also to be proved
Income Tax
Income Tax
Disallowance of expense u/s 14A unsustainable as investment in shares were stock-in-trade
Income Tax
Income Tax
Disallowance u/s. 14A of Income Tax Act cannot exceed exempt income
Income Tax
Income Tax
