#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Rule 8D applies from AY 2008-09, for earlier years disallowance can be worked on reasonable basis
Income Tax
Income Tax
Supreme Court upheld Dividend-Stripping Law
Income Tax
Income Tax
If assessee’s income not exempt u/s. 10 rather same was eligible for deduction u/s. 80P, assessee’s case was not hit by provisions of section 14A
Income Tax
Income Tax
Summary of points to be discussed on Disallowance u/s. 14A read with. Rule 8D & Discussion on Daga Capital Judgment of Mumbai ITAT
Income Tax
Income Tax
Bombay high court to hear petition challenging Constitutional validity of Rule 8D
Income Tax
Income Tax
Recent judgement of Punjab & Haryana HC on disallowance U/s. 14A of I.T. Act, 1961
Income Tax
Income Tax
Rule 8D of the Income Tax Rules – Whether prospective or retrospective?
Income Tax
Income Tax
Section 14A of I.T.Act,: Certain critical issues
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
