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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Disallowance made u/s. 14A - Once, the assessee has kept the ...

Income Tax

October 3, 2015

Disallowance made u/s. 14A - Once, the assessee has kept the shares as stock in trade, the rule 8D of the Rules will not apply - AT

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  1. 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.

  2. 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...

  3. Disallowance u/s 14A by invoking Rule-8D - disallowance cannot be made in case where the assessee is having sufficient interest free funds - AT

  4. 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...

  5. 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

  6. 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...

  7. 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...

  8. 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...

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

  10. Disallowance u/s 14A - Since no dispute has been raised with regard to the computation of disallowance as per rule 8D - Order of the AO confirmed - AT

 

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