#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
No Section 14A disallowance if Assessee not used borrowed fund to make investment
Income Tax
Income Tax
Rule 8D not applicable if AO not recorded satisfaction
Income Tax
Income Tax
Section 14A disallowance when Expenditure incurred against earning of exempted income disallowed voluntarily by Assessee
Income Tax
Income Tax
Rule 8D not applies automatically on mere existence of mixed fund to disallowance u/s 14A
Income Tax
Income Tax
Section 14A- Invocation of rule 8D without recording satisfaction
Income Tax
Income Tax
In absence of claim of exempt Income disallowance U/s 14A not warranted
Income Tax
Income Tax
Section 14A, 36(1)(iii) and 36(1)(va) of Income Tax Act,1961
Income Tax
Income Tax
Section 14A disallowance not warranted in absence of tax-free income
Income Tax
Income Tax
Section 14A Disallowance also on Strategic investments
Income Tax
Income Tax
No disallowance U/s. 14A in respect of dividend earned on shares held as stock
Income Tax
Income Tax
6 Suggestions for Amendments in Income Tax Act by BCAS
Income Tax
Income Tax
S. 14A Consider only those investments which yielded exempt income: ITAT
Income Tax
Income Tax
No disallowance u/s 14A in absence of exempt income
Income Tax
Income Tax
