#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Section 154 cannot be invoked for Applicability of section 14A to section 115JB provisions
Income Tax
Income Tax
Section 14A disallowance- Investments yielding tax free dividend income to be taken
Income Tax
Income Tax
No deferred revenue expenditure claim allowable unless specifically provided
Corporate Law
Corporate Law
Section 148 notice- HC directs dept to follow SC Judgment
Income Tax
Income Tax
Section 14A disallowance not considerable for Book Profit computation
Income Tax
Income Tax
AO cannot disallow under section 14A without recording his Satisfaction
Income Tax
Income Tax
Disallowance of Expenditure incurred in relation to income exempt from tax
Income Tax
Income Tax
No section 14A disallowance if Assessee’s own funds exceeded investments
Income Tax
Income Tax
Section 14A disallowance cannot be added to net profit for computing book profits U/s. 115JB
Income Tax
Income Tax
Income from contract farming cannot be treated as agricultural income
Income Tax
Income Tax
Section 14A disallowance even in absence of any exempt income
Income Tax
Income Tax
Adjustment of section 14A disallowance cannot be made while computing Section 115JB Book Profits
Income Tax
Income Tax
Section 14A disallowance needs to be re-worked based on investments which yielded tax free income
Income Tax
Income Tax
