#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Section 14A r.w. Rule 8D cannot be interpreted to mean disallowance of entire tax exempt income
Income Tax
Income Tax
Stop Mechanical disallowance of expenditure u/s 14A r.w. Rule 8D: ICAI
Income Tax
Income Tax
S. 14A disallowance cannot be made merely based on Audit Report
Income Tax
Income Tax
Provisions of section 14A cannot be invoked if there is no exempt income
Excise Duty
Excise Duty
No Section 14A Disallowance if investments are business expediency & strategic investments
Income Tax
Income Tax
Net interest expenses to be considered for disallowance U/s. 14A
Income Tax
Income Tax
Discount on sales cannot be regarded as Commission liable to TDS U/s. 194H
Income Tax
Income Tax
Section 14A cannot be applied to losses due to diminution in value of investments due to merger/amalgamation
Income Tax
Income Tax
AO cannot invoke Section 14A provision in absence of any direct nexus between expenditure claimed to exempt income
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
