Home Highlights April 2019 Year 2019 This

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1. Disallowance u/s 14A - Whether there is no tax free income earned during the year ? - To attract the provisions of Section 14A of the Act, 1961, it is necessary that the...

2. 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...

3. Disallowance u/s 14A - non recording of satisfaction - Suo moto disallowances were not commented upon by the Assessing Officer but were completely disregarded and no...

4. Disallowance u/s 14A - CIT-A restricted the addition - when no exempt income is earned or disallowance u/s 14A upto the the exempt income only - Since the assessee could...

5. 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...

6. 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...

7. Disallowance u/s. 14A r.w. Rule 8D - Mandation of recording satisfaction- We find that the AO had after exhaustively dealing with the contention advanced by the assessee...

8. Disallowance u/s 14A - Assessee offered a suo-motto disallowance - By merely stating, that as the assessee was maintaining consolidated accounts, therefore, in the...

9. Reduction of disallowance u/s 14A suo-moto in revised return - assessee could not demonstrate before the AO as to how the expenditure it has added back relating to...

10. Disallowance u/s 14A - expenditure incurred on earning exempt income - In the given case the transaction of the consolidation of mutual funds is not considered as a...

11. Addition u/s 14A - Whether the provisions of section 14A are applicable even when no exempt income is earned? - Recently, the Hon'ble Supreme Court has dismissed the SLP...

12. Disallowance u/s 14A - no exempt income - When there is no exempt income earned by the assessee during the relevant assessment year, no disallowance can be made by...

13. Disallowance under Section 14A - whether disallowance can be made in a year in which no exempt income has been earned or received by the Assessee? - Section 14A will not...

14. Addition u/s 14A r.w.r. 8D - There is no such provision in the statute that no disallowance of expenditure could be made on investments made in the earlier years....

15. Disallowance u/s 14A r.w.r. 8D - The object of Section 14A is to curb the practice to claim deduction of expenses incurred in relation to exempt income against taxable...