#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Section 14A – No disallowance when no expenditure on tax free income
Income Tax
Income Tax
No disallowance of expenditure u/s. 14A in the absence of links with exempt Income
Income Tax
Income Tax
Misuse charges & interest on the same not deductible in computing total income
Income Tax
Income Tax
Disallowance u/s 14A if no expenditure incurred to earn exempt income
Income Tax
Income Tax
No section 14A disallowance where assessee incurred no expenditure to earn dividend
Income Tax
Income Tax
S. 14A not be invocable to disallow set off of carried forward losses in case of co-operative society
Income Tax
Income Tax
SC remanded back the case to HC for order passed without interpreting section 14A
Income Tax
Income Tax
Section 14A can’t be invoked in respect to income, for which deduction under Chapter VI-A is claimed
Income Tax
Income Tax
S. 14A – Disallowance made by assessee on proportionate basis of exempt & taxable income prior to implementation of Rule 8 is reasonable
Income Tax
Income Tax
No disallowance u/s 14A if tax-free investments capable of taxable income
Income Tax
Income Tax
Sec.14A No disallowance if there is no tax-free income
Income Tax
Income Tax
ITAT confirms disallowance u/s. 14A computed under rule 8D despite no interest payment
Income Tax
Income Tax
No s. 14A disallowance if loan utilized for capital contribution in Partnership Firm
Income Tax
Income Tax
