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![S. 14A Income Tax Explanation Provisions are not Retrospective: ITAT [Read Order] S. 14A Income Tax Explanation Provisions are not Retrospective: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Section-14A-Income-Tax-Income-Tax-Income-Tax-Explanation-Explanation-Provisions-Explanation-Provisions-are-not-Retrospective-ITAT-taxscan.jpg)
S. 14A Income Tax Explanation Provisions are not Retrospective: ITAT [Read Order]
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Visakhapatnam Bench, has held that the Explanation to Section 14A of the Income...


![ITAT directs AO to delete Additions u/s68, confirming Source of Investment [Read Order] ITAT directs AO to delete Additions u/s68, confirming Source of Investment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Visakhapatnam-Assessing-Officer-ITAT-Directs-Income-Tax-Appellate-Tribunal-section-68-of-the-Income-Tax-Act-Confirming-Source-of-Investment-taxscan-2.jpg)
![Arrangement b/w Husband and Wife without Real Money Exchange not amount to Unexplained Investment u/s. 69: ITAT [Read Order] Arrangement b/w Husband and Wife without Real Money Exchange not amount to Unexplained Investment u/s. 69: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Arrangement-Husband-and-Wife-Real-Money-Exchange-Unexplained-Investment-ITAT-Taxscan.jpg)
![Andhra Cricket Association is Eligible for Tax Exemption u/s 11: ITAT [Read Order] Andhra Cricket Association is Eligible for Tax Exemption u/s 11: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Andhra-Cricket-Association-Taxscan.jpg)
![AO cannot reject Claim for Deduction in respect of Research & Development facility approved by Competent Authority: ITAT [Read Order] AO cannot reject Claim for Deduction in respect of Research & Development facility approved by Competent Authority: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Assessing-officer-Tax-Scan.jpg)