#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Suo-motto disallowance by Assessee cannot be disregarded by AO without recording his Satisfaction
Income Tax
Income Tax
Section 14A disallowance not to be added for computation of section 115JB Book Profit
Income Tax
Income Tax
Disallowance u/s 14A cannot be made in absence of exempt income
Income Tax
Income Tax
Investments yielding dividend to be considered to compute Section 14A disallowance
Income Tax
Income Tax
ITAT deletes Section 14A disallowance made without recording Satisfaction
Income Tax
Income Tax
ITAT restricts Section 14A Disallowance to the extent of exempt income
Income Tax
Income Tax
No applicability of section 14A on LTCG exemption of Rs.1 Lakh
Income Tax
Income Tax
Rule 8D is not retrospective & applicable from AY 2008-09 onwards
Income Tax
Income Tax
ITAT deletes Section 14A disallowance as AO not recorded Satisfaction
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
