#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Proportionate disallowance u/s. 14A unwarranted for investments made in tax free bonds
Income Tax
Income Tax
Rejection of disallowance offered u/s 14A after due application of mind is acceptable
Income Tax
Income Tax
ITAT directs AO to restrict disallowance to those investments which earned dividend income
Income Tax
Income Tax
If assessee not earned exempted income, there cannot be section 14A disallowance
Income Tax
Income Tax
Disallowance u/s 14A untenable for non-satisfying the formula contained in rule 8D
Income Tax
Income Tax
Adjustment for disallowance u/s 14A to book profits u/s 115JB is untenable
Income Tax
Income Tax
Disallowance u/s 14A cannot exceed exempt income amount
Income Tax
Income Tax
Amendment to section 14A of Income Tax Act has prospective effect
Income Tax
Income Tax
Section 14A Disallowance unsustainable in absence of exempt income
Income Tax
Income Tax
Disallowance u/s 14A of Income Tax Act not allowable in absence of exempt income
Income Tax
Income Tax
Amendment of Section 14A which is for removal of doubts cannot be presumed to be retrospective
Income Tax
Income Tax
ITAT deletes section 14A disallowance enhanced by CIT(A)
Income Tax
Income Tax
Section 14A not apply if no exempt income was received or receivable during relevant previous year
Income Tax
Income Tax
