#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
No section 14A Disallowance if no Exempt Income received during the year under consideration
Income Tax
Income Tax
HC deletes Section 36(1)(viii) disallowance on the principles consistency & certainty
Income Tax
Income Tax
Share application money should be excluded while computing disallowance u/s 14A of Income Tax Act
Income Tax
Income Tax
Proportionate disallowance of interest U/s. 14A not warranted if interest free own fund exceeds investment: SC
Income Tax
Income Tax
Section 14A disallowance not considerable in Section 115JB book profit computation
Income Tax
Income Tax
Amendment in Section 14A ‘Retrospective or Prospective’
Income Tax
Income Tax
Amendment of Section 14A For Removal of Doubts Is Held to Be Prospective Subject to Final Decision by SC
Income Tax
Income Tax
Section 14A applicable to strategic investment generating exempt dividend income
Income Tax
Income Tax
Differing quantum of Section 14A disallowances cannot be held to be ‘misreporting’
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
