#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
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
S. 14A In case net interest is income, no part of interest paid can be disallowed for earning tax free dividend
Income Tax
Income Tax
Section 14A – Onus on AO to show expenditure incurred to earn tax-free income
Income Tax
Income Tax
Section 14A & Rule 8D Disallowance Not Automatic
Income Tax
Income Tax
Provisions of Section 14A & Rule 8D constitutionally valid
Income Tax
Income Tax
Even if assessee not earns any exempt income, disallowance u/s. 14A can be made
Income Tax
Income Tax
