Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Validity of Faceless assessment u/s 144 r.w.s.144B...     TaxTMI    SEZ unit - Legal services - liability pay tax under...     TaxTMI    Constitutional Validity of Sections 2, 9, 12 and 18...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Release of seized goods - The appellants argued...     TaxTMI    TDS u/s 194H - Higher rate of TDS @20% in absence...     TaxTMI    Reopening of assessment u/s 147 - second...     TaxTMI    Validity Of order passed without signed by the...     TaxTMI    Seeking renewal of registration of Goods Service...     TaxTMI    Rectification u/s 154 - The Assessee argued that...     TaxTMI    Penalty for Non-filing of monthly return - Seeking...     TaxTMI    Detention of the goods and vehicle - stock transfer...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Disallowance u/s 14A - no dividend income has been received ...

Income Tax

June 30, 2016

Disallowance u/s 14A - no dividend income has been received during the year under assessment nor it has borrowed any funds to invest in the share to earn the dividend income, the question of making disallowance by invoking provisions u/s 14A read with Rule 8D does not arise - AT

View Source

 

← Previous Next →

 

You may also like:

  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. Allowable deduction of interest paid on the borrowings - Section 14A and Section 36(1)(iii) - Exempted dividend income - Based on the discussions and findings, the court...

  3. 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...

  4. Deduction of interest expenditure incurred on borrowed funds u/s 57 - Interest incurred on borrowed funds utilized for making investment in shares in company of...

  5. Disallowance u/s 14A - the investment was purely of business nature as the company in which the amount was invested was a loss making company and there was no question...

  6. Exemption u/s 10(34) - dividend income received by SARA fund - When the company with which SARA Fund has been invested, had already paid additional income tax on the...

  7. Disallowance u/s 14A - when there was interest free funds available with the assessee, there does not arise a question of disallowing expenditure under Section 14A of the Act - HC

  8. Disallowance u/s 14A - precondition of applicability of Sec 14A - interest paid on loan / borrowed funds - The tribunal held that the precondition of applicability of...

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

  10. Disallowance u/s 14A - Exempted income - proportionate disallowance of interest paid by the banks for investments made in tax free bonds/ securities which yield tax free...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
F: Input Tax Credit
F: Bill To a Overseas Company Supply of goods Locally
F: iterest liability
H: Validity Of Order passed u/s 73 - cryptic order - The High Court found...
H: Validity Of Order passed u/s 73 - Denial of ITC with respect to the su...
H: Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing ...
H: Transitional credit - Unutilized amount of Advanced VAT paid - The cou...
H: Validity of Reassessment notices issued unsigned - maintainability of ...
H: Unexplained cash credit u/s 68 - The Court highlighted that transactio...
H: LTCG - Receipt of additional amount towards TDR - treatment to receipt...
H: Validity of Assessment order u/s 147 r.w.s. 144B - Procedural Irregula...
C: Extension of due date for filing of Form No. 10A/10AB under the Income...
H: Condonation of delay - substantial delay of 166 days before ITAT - The...
H: Income deemed to accrue or arise in India - Attribution of Profit to p...
H: Condonation of delay - Delay in filling of an appeal before ITAT - The...
H: LTCG - Determination of Fair Market Value (FMV) - The Assessing Office...
N: Export of 2,000 MT of White Onion under Code 0703 10 19
C: Ease of Doing Business: Text on Contract Note with respect to Fit and ...
H: Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 8...
H: Estimation of income - bogus purchases - The Tribunal recognized the a...
H: Penalty u/s 270A - allegation of misreporting as per section 270A(9) -...
A: REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) O...
A: FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT
A: Understand the Contrasts between Government and Public Limited Companies
A: PIL challenging provisions of 101st Constitutional Amendment Act relat...
N: Exemption from specified income U/s 10(46) – ‘Kerala Autorickshaw Work...
C: Unauthorised foreign exchange transactions