#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Employees’ contribution to PF paid before due date of ROI allowable
Income Tax
Income Tax
No Disallowance of Interest on Loan taken to earn taxable business Income U/s. 14A r.w. Rule 8D(2)(ii)
Income Tax
Income Tax
S. 14A Recording of satisfaction is pre-requisite for invoking rule 8D
Income Tax
Income Tax
Disallowance U/s. 14A, in light of landmark judgement of P&H High Court, in the case of Deepak Mittal
Income Tax
Income Tax
Disallowance u/s 14A for the period before AY 2008-09, should be restricted to 2% of dividend income
Income Tax
Income Tax
No Disallowance u/s. 14A For Investment in shares made Out Of Commercial Expediency
Income Tax
Income Tax
S. 14A Mere incorporation &receipt of share application money cannot be said to be commencement of business
Income Tax
Income Tax
Disallowance u/s 14A cannot be made without showing how the assessee’s calculation of disallowance is incorrect
Income Tax
Income Tax
Disallowance cannot be made u/s 14A , if borrowed funds not been used for making investments
Income Tax
Income Tax
Disallowance U/s 14A/ Rule 8D on shares held as stock-in-trade
Income Tax
Income Tax
No Section 14A / Rule 8D Disallowance of Interest If Income Exceeds Expenditure
Income Tax
Income Tax
S. 14A Interest expenditure cannot be disallowed by mechanically applying Provisions of Rule 8D
Income Tax
Income Tax
Section 14A / Rule 8D not applies to short-term investments
Income Tax
Income Tax
