Disallowance u/s. 14A - There will definitely be an expenditure ...

Case Laws Income Tax

November 10, 2015

Disallowance u/s. 14A - There will definitely be an expenditure incurred towards administrative and management cost etc. towards planning, executing and maintaining these investments - AO has rightly invoked the provisions of section 14A read with Rule 8D(2)(iii) - AT

View Source

← Previous Next →

Disallowance u/s. 14A - There will definitely be an expenditure ...

Case Laws Income Tax

November 10, 2015

You may also like:

Disallowance u/s 14A read with Rule 8D - In any case, as per section 14A(3) whether or not the assessee has incurred any expenditure for earning exempt income, a part of...

Disallowance of expenditure incurred towards free samples - On a perusal of material placed before us, it is noticed that the cost incurred by the assessee towards...

Addition u/s 14A r/w rule 8D - There being no income for shares hence obviously there are no administrative and other expenses incurred. In such facts of the case, no...

Disallowance u/s 14A - Disallowance made on account of interest expenditure - AO has not made any disallowance on account of interest expenditure u/s 14A of the I.T. Act...

Disallowance u/s 14A - The expenditure incurred exclusively for business activity cannot be included in such attributable expenses for the purpose of disallowance u/s.14A - AT

Disallowance of expenditure towards development of property - no supporting bills of expenditure were provided - CIT(A) has allowed on ad hoc basis only 40% of the...

Disallowance under section 14A required finding of incurring of expenditure and where it was found that for earning exempted income no expenditure had been incurred,...

Disallowance u/s 14A - assessee has suo moto disallowed sum u/s. 14A - AO, without giving a finding as to how much administrative expenditure have been incurred to earn...

Disallowance u/s 14A - Mandation of recording satisfaction - suo motu disallowance made by assessee - where suo motu disallowance has been made, the Assessing Officer is...

Disallowance of the claim incurred towards fees paid to Babson College, USA, for a management trainee - expenditure could not be treated as research & development...

Nature of expenditure incurred towards research and development - The fact that the expenses incurred by the assessee towards research and expenses have been met out of...

Disallowances under section 30(1) - expenditure incurred on repair and renovation of renting premises allowed - HC

Disallowance u/s 14A - expenses towards exempted income - AO could not have straightaway resorted to Rule 8D(2)(iii) of the Rules in order to compute the disallowance u/s 14A - AT

Disallowance u/s 14A r.w.r. 8D - When no expenditure is incurred by the assessee in earning the dividend income, no notional expenditure could be deducted from the said...

Weighted deduction for expenses incurred towards clinical trial expenses - Explanation to section 35(2AB) - The section allows the expenditure incurred towards clinical...

Quick Updates: