#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
ITAT allows Electricity expenses which were disallowed on mere presumptions
Income Tax
Income Tax
No Reassessment for Appealed Issues
Income Tax
Income Tax
Business Nexus Required for Allowance of Bad Debts Claim: ITAT
Income Tax
Income Tax
Expense incurred for earning only exempt income is not allowable as deduction
Income Tax
Income Tax
Section 36(1)(viia) Deduction for Bad & Doubtful Debts Allowed Regardless of Rural & Non-Rural Advances
Income Tax
Income Tax
Interest on Compulsory Convertible Debentures deductible u/s 36(1)(iii)
Income Tax
Income Tax
Refund issued will first be adjusted against interest and then against principal amount
Income Tax
Income Tax
Capital Expenditure Incurred Only When Whole Machine is Replaced, Not for Parts
Income Tax
Income Tax
Notional interest income cannot be estimated for disallowing interest expenditure
Income Tax
Income Tax
Corporate Guarantee facility provided to overseas AE is international transaction
Income Tax
Income Tax
Disallowance towards investment made out of interest free own funds unjustified
Income Tax
Income Tax
Interest free loan to non-related company without registered MOU creates reasonable doubt
Income Tax
Income Tax
Disallowance u/s 14A against Expenses for Exempt Income, Not Taxable Income
Income Tax
Income Tax
