#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Section 14A provisions cannot be imported into MAT provisions
Income Tax
Income Tax
Section 14A disallowance not sustainable if AO fails to records satisfaction about correctness of claim of assessee
Income Tax
Income Tax
Section 14A Disallowance cannot exceed exempt income: ITAT Pune
Income Tax
Income Tax
AO not recorded satisfaction- Section 14A disallowance invalid
Income Tax
Income Tax
Expenditure on R&D for manufacture of aircrafts to be sold allowable U/s. 37
Income Tax
Income Tax
Deduction u/s 36(1)(ii) Allowed for Bonus Paid to Directors who are Shareholder of Company
Income Tax
Income Tax
ITAT deletes Addition of sales tax incentive receipt in case of RIL
Income Tax
Income Tax
Interest disallowance Justified if Commercial Expediency not established
Income Tax
Income Tax
Section 14A Disallowance r.w. Rule 8D cannot exceed Exempt Income
Income Tax
Income Tax
ITAT Deletes section 14A disallowance made without following procedures
Income Tax
Income Tax
Revenue to establish proximate relationship between expenditure & exempt income for section 14A disallowance
Income Tax
Income Tax
No section 14A disallowance if no exempt income is received during relevant year
Income Tax
Income Tax
No Section 14A disallowance without Recording Proper Satisfaction
Income Tax
Income Tax
