Addition u/s 14A r.w.r. 8D - Whether all shares held in ...

Income Tax

May 26, 2020

Addition u/s 14A r.w.r. 8D - Whether all shares held in ‘stock-in-trade’ should be considered for disallowance under section 14A or only those shares which yielded the dividend income? - To be computed by applying the theory of apportionment of expenditure and taking into account only those shares which yielded dividend income

View Source

← Previous Next →

Addition u/s 14A r.w.r. 8D - Whether all shares held in ...

Income Tax

May 26, 2020

You may also like:

Disallowance u/s 14A r.w.r. 8D - though not the dominant purpose of acquiring the shares is a relevant for the purpose of invoking the provisions under section 14 A of...

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 read with rule 8D - shares in different companies, are held by the assessee as stock-in-trade, and not as investment - Rule 8D shall apply qua the...

Addition u/s 14A r.w. Rule 8D(2)(iii) - In the present case, wherein the assessee does not offer any disallowance under Rule 8D(2)(ii) in respect of exempt income, then...

Disallowance u/s 14A - profits from shares where held as stock in trade and not as investments - The sum and substance of ratio laid down by the Hon’ble Supreme Court...

Disallowance u/s 14A r.w.r. 8D - sourcing of investment from borrowed funds or own funds - investment is taken as stock-in-trade - ex-parte order - additions confirmed.

Addition u/s 14A r.w.r. 8D regarding interest expenses - mixed funds used for investments - the condition precedent of recording the requisite satisfaction which is a...

CBDT BURIES section 14A - Rule 8D CONTROVERSIES Finally, The Might is Right - Article

Disallowance u/s 14A - Disallowing interest expense - Neither the assessee furnished the working of disallowances under section 14A, nor the lower authority made the...

Addition u/s 14A r.w.r. 8D - Addition under special provision u/s 115JB - Minimum Alternate Tax (MAT) - the case revolved around the disallowance made under Section 14A...

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

Addition u/s 68 - share capital and share premium - any addition which deserved to be made should have been made in the hands of the share applicants who have shown...

Disallowance u/s 14A read with Rule 8D - the AO has not computed any disallowance under Rule 8D(2)(i) and Rule 8D(2)(ii) of the Rules and only under Rule 8D(2)(iii) of...

Income from share trading - since long and major source of income is from trading in shares only and if such assessee subsequently opts to show transactions of purchase...

Restriction of disallowance u/s 14A r.w. Rule 8D - a person can only invest in shares of a Private Limited Co. and cannot trade in the shares of a Private Limited Company - AT

Quick Updates: