#Section 14A
Log in to FollowDisallowance under Section 14A of Income TAx Act, 1961
Income Tax
Income Tax
Revised ITR u/s 139(5) was allowed only for errors in the original return
Income Tax
Income Tax
MAT Not Applicable as Bank Not Formed Under Companies Act: ITAT Kolkata
Income Tax
Income Tax
Delay in Claiming Investment Allowance Not a Ground for Rejection Without Proper Verification
Income Tax
Income Tax
No Exempt Income = No U/s 14A Disallowance – ITAT Bangalore Reaffirms Settled Law
Income Tax
Income Tax
Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption
Income Tax
Income Tax
Section 14A Disallowance Restricted to Exempt-Income Investments; ESOP Expense Allowed
Income Tax
Income Tax
ITAT Mumbai: Sec 14A Disallowance Cannot Exceed Exempt Income-Addition Restricted
Income Tax
Income Tax
ITAT Mumbai: Depreciation on Trademark Allowed-AO Cannot Revisit Claim in Subsequent Years
Income Tax
Income Tax
Choosing AE as tested party justifiable since AE possess least complex functional analysis
Income Tax
Income Tax
ITAT Exceeded Jurisdiction by Admitting Additional Evidence Filed by Revenue: Telangana HC
Income Tax
Income Tax
Section 14A Cannot Apply When No Exempt Income Exists: ITAT Delhi
Income Tax
Income Tax
Section 148 Notice Invalid When Issued After Limitation Deadline: ITAT Mumbai
Income Tax
Income Tax
Penny Stock Share Transactions: Reassessment Quashed for Change of Opinion
Income Tax
Income Tax
