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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Disallowance under Section 14A - whether disallowance can be ...

Income Tax

September 5, 2015

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 apply if no exempt income is received or receivable during the relevant previous year - HC

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  1. Disallowance u/s 14A in return - not earned any exempt income - request for withdrawal of suo moto disallowance before the AO itself - permitted

  2. Addition u/s 14A read with rule 8D - categorical finding and satisfaction of the A.O. that expenditure has been incurred to earn the exempt income - Disallowance upheld

  3. Disallowance u/s 14A - There is direct and proximate nexus between the exempted income, which the investments shall genearate and the expenditures directly or indirectly...

  4. 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....

  5. 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...

  6. 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...

  7. 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

  8. Disallowance u/s 14A - The disallowance u/s 14A was warranted even if there was no exempt income. - AT

  9. Disallowance u/s 14A - voluntarily disallowance made was more than dividend income received - further disallowance made by the AO and confirmed by CIT(A)is not warranted...

  10. Disallowance u/s 14A - correctness of the claim - no disallowance can be made by the Assessing Officer more than the exempt income - AT

 

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