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🔎 Highlights - Adv. Search ❯
    August 13, 2025 Case Laws Income Tax
    Penalty Orders Under Sections 271(1)(c) and 270A Quashed for Being Beyond Six-Month Limitation Period
    August 13, 2025 Case Laws SEBI
    Ex Parte Order Set Aside for Unfair Trade Practices Due to No Show Cause Notice Under Article 14
    August 13, 2025 Case Laws FEMA
    FEMA penalties reduced for unauthorized FDI remittances; individual fines moderated under Section 42 liability rules
    August 13, 2025 Case Laws Income Tax
    Extra Profit Share from Partnership Revaluation Not Taxable Under Section 28(iv); Reopening Without Valid Reasons Quashed
    August 13, 2025 Case Laws Income Tax
    Income from property sale taxed only once under Section 43CA; possession date key, valuation date irrelevant
    August 13, 2025 Case Laws Income Tax
    ITAT confirms principal-agent income, disallows additions under Sections 40A(3) & 37(1), directs profit recomputation
    August 13, 2025 Case Laws Income Tax
    Penalty upheld under Section 271(1)(c) for bogus purchases; assessee must prove claims in income return
    August 13, 2025 Case Laws Income Tax
    Retention Money Included in Contract Revenue Under Section 43CB and ICDS-III for AY 2017-18 Confirmed
    August 13, 2025 Case Laws Income Tax
    Reopening Assessment Under Section 147 Against Non-Earning Joint Owner Wife Quashed for AY 2021-22
    August 13, 2025 Case Laws Income Tax
    Penalty under Section 270A not imposed due to genuine dispute over taxability of IT service payments
    August 13, 2025 Case Laws Income Tax
    Additions on unaccounted cash and interest deleted for lack of evidence under Income Tax Act, AY 2012-13 and 2015-16 upheld
    August 13, 2025 Case Laws Income Tax
    Interest Income from Bank Investments Deductible Under Section 80P(2)(a)(i), Staff Housing Loan Interest Not Deductible
    August 13, 2025 Case Laws Income Tax
    Exemption Under Section 11 Upheld for Charitable Capital Expenditure and Accumulations Below 15% Limit
    August 13, 2025 Case Laws Income Tax
    ITAT Upholds Section 148 Reopening Notice Validity Within Section 149 Time Limit, Remands for Fresh Adjudication
    August 13, 2025 Case Laws SEBI
    Stock Broker Found Minor SEBI Violations Under Intermediaries Regs, No Penalties Imposed After Corrective Actions
    August 13, 2025 Case Laws Money Laundering
    Bail Denied Under Section 439 CrPC in PMLA Case; Mandatory Conditions Under Section 45 Not Met
    August 13, 2025 Case Laws GST
    Order freezing electronic credit ledger under Rule 86A quashed for lack of reasons; deposit required for unblocking
    August 13, 2025 Case Laws Income Tax
    Section 69 additions for unexplained investments denied as investments were recorded and explained with evidence
    August 13, 2025 Case Laws IBC
    Order quashed for lack of reasons and violation of natural justice under Rule 37 procedural safeguards
    August 13, 2025 Case Laws GST
    HC upholds GST levy on services to foreign universities under Section 74(9) of CGST Act, affirming independent adjudication
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    Income Tax

    Disallowance u/s 14A r.w.r 8D - Dividend income - The language...

    Clarification on Section 14A & Rule 8D: Disallowance Applies to Investments Yielding Non-Taxable Income Only.

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    Income TaxAugust 16, 2013Case LawsAT

    Disallowance u/s 14A r.w.r 8D - Dividend income - The language of r. 8D(2)(ii) itself provides the mandate inasmuch as it prescribes or authorizes a disallowance only qua investment, income from which is not taxable, so that in limiting the amount worked out with reference to the total investment; the same also yielding taxable income - AT

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