#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Disallowance restricted to 0.5% of guarantee value in corporate guarantee to AE
Income Tax
Income Tax
Interest on TDS being compensatory in nature is allowable u/s 37(1)
Income Tax
Income Tax
No section 271(1)(c) penalty on non-existing or deleted disallowances
Income Tax
Income Tax
Disallowance of interest u/s 36(1)(iii) unjustified as interest bearing funds not used for purchase of land
Income Tax
Income Tax
No Section 14A Disallowance if Assessee has Surplus Interest-Free Funds Exceeding Exempt Income Investments
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
