#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
High court will hear Writ Petition challenging the constitutional validity of Rule 8D and matters related to interpretation of section 14A
Income Tax
Income Tax
Section 14A submission accepted by AO can not be sent back to AO for reconsideration by tribunal
Income Tax
Income Tax
Section 14A of and date of applicability of Rule 8D, allowability on interest on investment held as stock in trade
Income Tax
Income Tax
Expenditure related to exempt income to be disallowed even if assessee has not earned any tax-free income
Income Tax
Income Tax
Disallowance u/s 14A is to be made even when exempt income is not earned or received during the year
CA, CS, CMA
CA, CS, CMA
Cost accountants may not be treated at par with chartered Accountants
Income Tax
Income Tax
Section 14A of IT Act applicable in respect of share of profit from partnership firm
Income Tax
Income Tax
Section 14A disallowance cannot be made if no expenditure found to be incurred to earn exempt income
Income Tax
Income Tax
Satisfaction of the AO and determination of Expenditure in relation to income which is not includible in total income
Income Tax
Income Tax
Applicability of MAT on Revaluation Reserve credited to profit and loss account
Income Tax
Income Tax
ITAT cannot remand to apply section 14A if AO in his Assessment order not made disallowance u/s 14A
Income Tax
Income Tax
CIT Vs. Winsome Textile Industries Limited (Punjab & Haryana High Court)
Income Tax
Income Tax
S. 14A disallowance to be made even if no tax-free income: Special Bench Delhi
Income Tax
Income Tax
