![No 115JB Adjustment for Section 14A: ITAT Upholds CIT(A)s ₹71 Lakh Cap [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113730-no-115jb-adjustment-section-14a-taxscan.jfif "No 115JB Adjustment for Section 14A: ITAT Upholds CIT(A)s ₹71 Lakh Cap [Read Order]")
No 115JB Adjustment for Section 14A: ITAT Upholds CIT(A)'s ₹71 Lakh Cap [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT), held that no adjustment under Section 115JB relating to disallowance under Section 14A of...
![Interest-Free Funds Presumption: ITAT Deletes ₹28.78 Lakh 14A Interest Disallowance for Co-op Bank [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113736-interest-free-funds-presumption-itat-deletes-interest-disallowance-co-op-bank-taxscan.webp "Interest-Free Funds Presumption: ITAT Deletes ₹28.78 Lakh 14A Interest Disallowance for Co-op Bank [Read Order]")
![AO Failed to Record Proper Satisfaction to Invoke R. 8D: ITAT Restricts Disallowance to SIDBIs Calculation [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/250x150_2101461-proper-satisfaction-itat-disallowance-sidbis-sidbis-calculation-itat-restricts-disallowance-taxscan.webp "AO Failed to Record Proper Satisfaction to Invoke R. 8D: ITAT Restricts Disallowance to SIDBIs Calculation [Read Order]")
![ITAT grants Dual Relief to Bennett Coleman: Deletes ₹6.26 Crore Disallowance and Allows Indexation Benefit on STT Paid Securities [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/250x150_2096911-itat-grants-dual-relief-to-bennett-coleman-disallowance-taxscan.webp "ITAT grants Dual Relief to Bennett Coleman: Deletes ₹6.26 Crore Disallowance and Allows Indexation Benefit on STT Paid Securities [Read Order]")
![ITAT Upholds CIT(A) Order: No Addition u/s 68 for Share Capital and Unsecured Loans as Assessee Proves Identity, Creditworthiness, and Genuineness [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/250x150_2054392-share-capital-and-unsecured-loans-taxscan.webp "ITAT Upholds CIT(A) Order: No Addition u/s 68 for Share Capital and Unsecured Loans as Assessee Proves Identity, Creditworthiness, and Genuineness [Read Order]")
Revised Disallowance Claim u/s 14A should be Backed by Revised Certificate by Auditor in Form 3CA: ITATÂ [Read Order]
In a recent decision, the Ahmedabad bench of Income Tax Appellate Tribunal ( ITAT ) has held that any revised disallowance claim under Section 14A of the Income Tax Act must be supported by a revised...
![Revised Disallowance Claim u/s 14A should be Backed by Revised Certificate by Auditor in Form 3CA: ITATÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Revised-Disallowance-Claim-Disallowance-Claim-Disallowance-Backed-by-Revised-Certificate-taxscan.jpg "Revised Disallowance Claim u/s 14A should be Backed by Revised Certificate by Auditor in Form 3CA: ITATÂ [Read Order]")
Cera Sanitaryware wins on Section 14A issue; improper invocation of Rule 8D leads to deletion of Rs.4.70 lakh disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench has ruled in favor of Cera Sanitaryware Limited, deleting a disallowance of Rs.4,70,331 made under Section 14A of the Income Tax Act, 1961,...
![Cera Sanitaryware wins on Section 14A issue; improper invocation of Rule 8D leads to deletion of Rs.4.70 lakh disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Cera-Sanitaryware-Section-14A-issue-improper-invocation-of-Rule-8D-leads-taxscan.jpg "Cera Sanitaryware wins on Section 14A issue; improper invocation of Rule 8D leads to deletion of Rs.4.70 lakh disallowance [Read Order]")
Relief to Oriental Insurance: ITAT Upholds Deletion of Rs. 21.36 Crore Disallowance u/s 14A [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion of Rs. 21.36 crore disallowance under Section 14A of the Income Tax Act, 1961. In this case, the revenue has...
![Relief to Oriental Insurance: ITAT Upholds Deletion of Rs. 21.36 Crore Disallowance u/s 14A [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Relief-Oriental-Insurance-ITAT-Deletion-of-Crore-Disallowance-taxscan.jpg "Relief to Oriental Insurance: ITAT Upholds Deletion of Rs. 21.36 Crore Disallowance u/s 14A [Read Order]")
![No Retrospective Amendment to Section 14A: ITAT Dismisses Revenues Plea [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Mumbai-Section-14A-of-the-Income-Tax-Act-ITAT-Dismisses-Revenue-Taxscan.jpg "No Retrospective Amendment to Section 14A: ITAT Dismisses Revenues Plea [Read Order]")
![Annual Digest 2024 - Supreme Court - High Court - Supreme Court and High Court Cases - Supreme Court and High Court Cases on Taxation [Part 29] - taxscan](https://www.taxscan.in/wp-content/uploads/2024/12/Annual-Digest-2024-Supreme-Court-High-Court-Supreme-Court-and-High-Court-Cases-Supreme-Court-and-High-Court-Cases-on-Taxation-Part-29-taxscan.jpg "Annual Digest 2024 - Supreme Court - High Court - Supreme Court and High Court Cases - Supreme Court and High Court Cases on Taxation [Part 29] - taxscan")