#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
AO cannot dispute profitability of eligible unit If not disputed ALP of transactions covered u/s 80IA(8)
Income Tax
Income Tax
Section 14A disallowance not applicable to Insurance Companies
Income Tax
Income Tax
No Addition u/s 14A for Non Consideration of Share Application Money as Investment Yielding Exempt Income
Income Tax
Income Tax
Section 14A disallowance should be as per Rule 8D Calculation Method
Income Tax
Income Tax
No disallowance under Rule 8D(2)(ii) r.w. Section 14A if Investment were out of Interest Free Funds
Income Tax
Income Tax
Section 14A Disallowances cannot be applied to provision of Section 115JB
Income Tax
Income Tax
No disallowance u/s 14A if assessee does not have tax-free income
Income Tax
Income Tax
Section 14A disallowance cannot exceed amount of exempt Income
Income Tax
Income Tax
Analysis of Section 14A read with Rule 8D
Income Tax
Income Tax
Insurance Companies- Section 14A disallowance unjustified
Income Tax
Income Tax
Section 14A disallowance not sustainable if proper satisfaction not recorded
Income Tax
Income Tax
Additional claim can be made before ITAT despite no such claim in Return of Income
Income Tax
Income Tax
No further disallownce U/s. 14A warranted if Voluntary disallowance by Assessee exceeds exempted income
Income Tax
Income Tax
