#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
S. 14A not applies to Share Application money as it is not an investment
Income Tax
Income Tax
If Assessee without challenging S. 14A computed disallowance, it cannot object to addition U/s. 14A
Income Tax
Income Tax
No disallowance for Interest on Loan given out of surplus interest free funds to Sister Companies
Income Tax
Income Tax
Disallowance U/s.14A cannot be made if assessee has not incurred & claimed any expenditure against exempt income
Income Tax
Income Tax
No Disallowance U/s. 14A if Assessee made investment from owned fund
Income Tax
Income Tax
If Assessee claims higher deduction in revised return, AO must consider the same
Income Tax
Income Tax
ITAT set aside disallowance u/s. 14A as Assessee not provided complete details of expenses
Income Tax
Income Tax
Whether ratio of expenditure disallowance in lieu of interest payments u/s 14A has to be in the ratio of dividend income to total turnover?
Income Tax
Income Tax
No disallowance u/s. 14A in relation to shares held as stock-in-trade
Income Tax
Income Tax
No Section 14A disallowance against expenses incurred to earn income eligible for deduction
Income Tax
Income Tax
If disallowance U/s.14A computed by Assessee not found wrong, No further disallowance required
Income Tax
Income Tax
S. 14A Expenses incurred in relation to the income which does not form part of ‘business profits’ cannot be allowed as deduction
Income Tax
Income Tax
No disallowance U/s. 14A, regarding dividends on shares received by a trader in shares
Income Tax
Income Tax
