#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Section 14A disallowance restricted to exempt income earned during the year
Income Tax
Income Tax
No interest expense disallowance when own fund exceeds capital work-in-progress
Income Tax
Income Tax
No Disallowance u/s 14A for interest if non-interest-bearing funds exceeds investments in tax-free securities
Income Tax
Income Tax
No disallowance under rule 8D(2)(ii) RW section 14A if interest free funds exceeds investment
Income Tax
Income Tax
Section 14A disallowance- South Indian Bank Ltd Vs. CIT (Supreme Court)
Income Tax
Income Tax
Land Mark Judgement: No section 14A disallowance if assessee had sufficient interest free own fund
Income Tax
Income Tax
Reopening to further disallow expenses under section 14A on change of opinion is invalid
Income Tax
Income Tax
Disallowance under section 14A not warranted if no exempt Income earned
Income Tax
Income Tax
कराधान प्रणाली हो सुविधाजनक और आसान, तभी करदाता के लिए अनुपालन संभव
Income Tax
Income Tax
SC Ruling On Section 14A -Keep Tax System Convenient & Simple
Income Tax
Income Tax
Reassessment was erroneous in absence of prima facie finding by CIT
Income Tax
Income Tax
Disallowances u/s.14A cannot exceed amount of exempt income
Income Tax
Income Tax
Section 14A disallowance based on invalid satisfaction not sustainable
Income Tax
Income Tax
