#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
No disallowance U/s. 14A unless Assessee earns exempt Income during relevant previous year
Income Tax
Income Tax
Rule-8D is not attracted if assessee has voluntarily computed disallowance
Income Tax
Income Tax
Sec. 14A No attribution of expense for exempted income earned without employee interference
Income Tax
Income Tax
Mark to Market Losses on open forward exchange contract is allowable
Income Tax
Income Tax
Section 14A applies also to strategic investments in subsidiaries; No estoppel against a statute
Income Tax
Income Tax
Sec 14A r.w. rule 8D not applies if assessee has kept shares as stock in trade
Income Tax
Income Tax
Addition to shareholder for on money paid to / by company not justified
Income Tax
Income Tax
S. 14A cannot be invoked if no regular activity in respect of Investment
Income Tax
Income Tax
No Disallowance U/s.14A for mere decrease in shareholders funds
Income Tax
Income Tax
Rule 8D read with Sec 14A gets a Twist
Income Tax
Income Tax
No addition for mere non-reconciliation of Professional fees with AIR details
Income Tax
Income Tax
Section 14A disallowance cannot exceed total expense: CBDT
Income Tax
Income Tax
Section 14A applicable even if motive of assessee in acquiring shares is to obtain controlling interest in a company
Income Tax
Income Tax
