#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Advertisement expenditure should primarily be treated as revenue expenditure
Income Tax
Income Tax
Amount paid as R&D Cess to Government is allowable as deduction irrespective of ALP
Income Tax
Income Tax
In absence of exempt income no disallowance under section 14A
Income Tax
Income Tax
Section 14A will not apply if no exempt income is received or receivable
Income Tax
Income Tax
Disallowance U/s. 14A not applicable on investment on which dividend received is chargeable to tax but allowed Rebate under DTAA
Income Tax
Income Tax
No disallowance under rule 8D(2)(ii) r.w. sec. 14A in absence of diversion of interest bearing funds
Income Tax
Income Tax
Reopening for non-disclosure of S. 14A disallowance calculation method is invalid
Income Tax
Income Tax
Expenditure incurred to earn exempt Income computed u/s 14A can’t be added while computing Book Profit: ITAT
Income Tax
Income Tax
Invocation of rule 8D without recording of satisfaction contravenes section 14A(2)
Income Tax
Income Tax
If AO was satisfied as to assessee’s computation of disallowance U/s. 14A, invocation of rule 8D could not be allowed
Income Tax
Income Tax
Section 14A Dis allowance cannot exceed exempt income
Income Tax
Income Tax
Investments held as stock-in-trade do not attract disallowance U/s. 14A
Income Tax
Income Tax
Disallowance u/s 14A unsustainable in absence of exempt income
Income Tax
Income Tax
