#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Addition not justified for mere non-compliance of inquiry U/s. 133(6) & of summons issued U/s. 131
Income Tax
Income Tax
No Section 14A disallowance for dividend earned on Strategic Investment in Subsidiary Company
Income Tax
Income Tax
TDS U/s. 194H not deductible on bank guarantee commission
Income Tax
Income Tax
Disallowance U/s. 14A untenable in absence of Non-recording of satisfaction
Income Tax
Income Tax
Rule 8D Disallowance cannot be made by ‘Change of Opinion’
Income Tax
Income Tax
Invocation of rule 8D justified if exempt income is earned
Income Tax
Income Tax
AO cannot disallow expense U/s. 14A without recording his dis-satisfaction
Income Tax
Income Tax
No Sec. 14A disallowance for shares held as stock in trade
Income Tax
Income Tax
Income from Assignment of patent for exploiting it commercially is Capital Gain
Income Tax
Income Tax
No Disallowance U/s. 14A if no expenditure incurred to earn exempt income; ITAT Restores file to AO
Income Tax
Income Tax
SC decision on Controversy surrounding Section 14A disallowances
Income Tax
Income Tax
No specific format is provided U/s. 14A for recording satisfaction
Income Tax
Income Tax
Interest Paid by Firm to partners cannot be disallowed U/s. 14A
Income Tax
Income Tax
