The disallowance u/s. 14A read with Rule 8D should only be made ...

Income Tax

October 29, 2016

The disallowance u/s. 14A read with Rule 8D should only be made with regard to investments and not with the regard to share held as stock-in-trade. - AT

View Source

← Previous Next →

The disallowance u/s. 14A read with Rule 8D should only be made ...

Income Tax

October 29, 2016

You may also like:

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.

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...

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

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...

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

Disallowance u/s 14A - without establishing any nexus between the expenditure incurred and investment, Rule 8D cannot be invoked - AT

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

Disallowance under section 14A read with rule 8D - no expenses were incurred toward earning of dividend income shares of Dabur India Ltd, which was a strategic...

Disallowance of expenditure u/s 14A read with rule 8D - proportionate disallowance of interest - common pool of funds - if we apply the ratio laid down in the various...

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...

Quick Updates: