#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
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
Internal transfer between two EOUs eligible for exemption u/s 10B
Income Tax
Income Tax
Interest paid on delayed deposit of income tax not allowable as expenditure
Income Tax
Income Tax
Payment of guarantee fee to Gujarat Government is revenue expenditure
Income Tax
Income Tax
When fresh assessment is barred no further demand for recovery is possible
Income Tax
Income Tax
Cenvat credit left on closure of manufacturing unit allowable as deduction u/s 37(1)
Income Tax
Income Tax
Separation of garnet sand from beach sand is manufacturing process; ITAT allows section 32AC deduction
Income Tax
Income Tax
No Section 14A Disallowance if No Expenditure Claimed in P&L accounts
Income Tax
Income Tax
Disallowance u/s 14A in absence of exempt income unsustainable
Income Tax
Income Tax
Late TDS Deposit Interest not deductible as Business Expenditure
Income Tax
Income Tax
Disallowance of staff welfare expenditure resorting to adhoc base unsustainable
Income Tax
Income Tax
Initiation of Re-assessment u/s 147 Requires new Tangible Material: ITAT
Income Tax
Income Tax
