#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
AO cannot disallow under section 14A without recording his Satisfaction
Income Tax
Income Tax
Disallowance of Expenditure incurred in relation to income exempt from tax
Income Tax
Income Tax
No section 14A disallowance if Assessee’s own funds exceeded investments
Income Tax
Income Tax
Section 14A disallowance cannot be added to net profit for computing book profits U/s. 115JB
Income Tax
Income Tax
Income from contract farming cannot be treated as agricultural income
Income Tax
Income Tax
Section 14A disallowance even in absence of any exempt income
Income Tax
Income Tax
Adjustment of section 14A disallowance cannot be made while computing Section 115JB Book Profits
Income Tax
Income Tax
Section 14A disallowance needs to be re-worked based on investments which yielded tax free income
Income Tax
Income Tax
Consider only investments which actually yielded dividend income for section 14A: ITAT Kolkata
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
