#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
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Income Tax
Section 14A – Investment not resulting in any exempt income cannot be considered for of disallowance under Rule 8D(2)(i)
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Income Tax
No disallowance U/s. 14A relating to expenditure attributable to dividend and tax-free interest, etc.
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Section 14A have no application if Assessee not made any claim for exemption
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Income Tax
No tax-free income – No Disallowance U/s. 14A r.w. Rule 8D – HC
Income Tax
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No disallowance U/s. 14A for investment in shares of subsidiaries & Joint Ventures
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Income Tax
Instruction No. 3 of 2011 dated 9.2.2011 issued by CBDT has prospective effect
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Income Tax
Section 14A cannot be invoked when no exempt income was earned
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Income Tax
Disallowance cannot be made U/s 14A if there is no tax-free income
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Sec 14A Expenditure incurred in relation to income not included in total income rw Rule 8D
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Income Tax
No Proportionate disallowance of Interest u/s 14A if investments in shares been made from interest free funds
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Income Tax
No disallowance u/s 14A r.w. Rule 8D if interest income exceeds interest expenditure
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CBDT Circular No. 5/2014 Dated: 11.02.2014
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Income Tax
Disallowance U/s. 14A is to Be Made For Computing Book Profits U/s. 115JB
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Income Tax
