#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
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Income Tax
Consultancy charges Incurred for making investment are allowable
Income Tax
Income Tax
For invoking section 14A r.w. rule 8D, AO had to mandatorily record his satisfaction
Income Tax
Income Tax
Disallowance u/s 14A is to be made despite no tax-free income on investment
Income Tax
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No Disallowance U/s. 14A on strategic investments out of Commercial expediency
Income Tax
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Rule 8D of Income Tax Rules is Prospective & cannot be applied to AY prior to 2008-09
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Maxopp Investment Ltd (SC)- Section 14A – An Analysis
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Sec. 14A – End of controversy relating to strategic investments & stock-in-trade
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Income Tax
No disallowance U/s. 14A in absence of expenditure to earn exempt income
Income Tax
Income Tax
No Dis allowance U/s. 14A if no exempt income earned during the year
Income Tax
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Amount disallowed u/s 14A cannot be added to arrive at book profit for MAT Calculation
Income Tax
Income Tax
Section 14A – Surplus own funds, no disallowance U/s. 14A? Borrowed Money Vs. Own Money
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Income Tax
Rule 8D not applicable if AO not recorded dis-satisfaction with correctness of claim of assessee
Income Tax
Income Tax
Filing of cross-objection after 4 years is not proper after acceptance of dis allowance
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Income Tax
