![Disallowance u/s 14A of Income Tax can be triggered where no exempt Income has been earned: Delhi HC upholds Deletion of Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Disallowance-Income-Tax-Income-Tax-can-be-triggered-where-no-exempt-Income-Income-Delhi-HC-taxscan.jpg "Disallowance u/s 14A of Income Tax can be triggered where no exempt Income has been earned: Delhi HC upholds Deletion of Disallowance [Read Order]")
Disallowance u/s 14A of Income Tax can be triggered where no exempt Income has been earned: Delhi HC upholds Deletion of Disallowance [Read Order]
The Delhi High Court held that disallowance under section 14A of Income Tax Act, 1961 Can be triggered where no exempt income has been earned and...
![Partial relief of Disallowance u/s 40 40A(3) on Bogus Purchase without seeking Remand Report: ITAT upholds Partial relief as no Additional Evidence is taken [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Partial-relief-of-Disallowance-Partial-relief-Disallowance-Bogus-Purchase-ITAT-upholds-Partial-relief-no-Additional-Evidence-is-taken-Additional-Evidence-TAXSCAN.jpg "Partial relief of Disallowance u/s 40 40A(3) on Bogus Purchase without seeking Remand Report: ITAT upholds Partial relief as no Additional Evidence is taken [Read Order]")
![Depreciation on Software calculated at Rate of 25% Instead of 60%: Delhi HC upholds Deletion of Disallowance under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Depreciation-on-Software-Delhi-HC-Deletion-of-Disallowance-Income-Tax-Act-TAXSCAN.jpg "Depreciation on Software calculated at Rate of 25% Instead of 60%: Delhi HC upholds Deletion of Disallowance under Income Tax Act [Read Order]")
![Failure of Comparable as chosen by DRP, then same Loses Comparability for determining ALP: ITAT rules in favour of Tata Chemicals [Read Orer]](https://www.taxscan.in/wp-content/uploads/2023/11/Failure-Comparable-DRP-Loses-Comparability-determining-ALP-ITAT-Tata-Chemicals-TAXSCAN.jpg "Failure of Comparable as chosen by DRP, then same Loses Comparability for determining ALP: ITAT rules in favour of Tata Chemicals [Read Orer]")
![Disallowance on Professional/Technical Fee to GEL: Delhi HC allows Deduction under the Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Disallowance-Professional-fee-technical-Fee-GEL-Disallowance-on-Professional-technical-Fee-to-GEL-Delhi-HC-taxscan.jpg "Disallowance on Professional/Technical Fee to GEL: Delhi HC allows Deduction under the Income Tax Act [Read Order]")
Bad debts acquired from predecessor-in-interest: Delhi HC upholds deletion of disallowance on bad debts amounting to Rs 5 crores [Read Order]
The Delhi High Court upheld the disallowance amounting to Rupees 5 crores on bad debts as they were obtained from predecessor-in-interest. The sole ground on which the impugned order is sought to...
![Bad debts acquired from predecessor-in-interest: Delhi HC upholds deletion of disallowance on bad debts amounting to Rs 5 crores [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Predecessor-in-Interest-Delhi-HC-Disallowance-Bad-Debts-taxscan.jpg "Bad debts acquired from predecessor-in-interest: Delhi HC upholds deletion of disallowance on bad debts amounting to Rs 5 crores [Read Order]")
Failure to prove Business Expediency of Foreign Travel Expenses: ITAT upholds Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, while upholding the disallowance of foreign travel expenses, held that the assessee had failed to prove the business expediency of foreign...
![Failure to prove Business Expediency of Foreign Travel Expenses: ITAT upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-to-prove-Business-Expediency-Foreign-Travel-Expenses-ITAT-upholds-Disallowance-ITAT-Income-Tax-Act-Income-Tax-TAXSCAN.jpg "Failure to prove Business Expediency of Foreign Travel Expenses: ITAT upholds Disallowance [Read Order]")
![Disallowance u/s 14A of Income Tax Act cannot exceed Exempt Income : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Disallowance-Income-Tax-Act-Income-Tax-Income-ITAT-taxscan.jpg "Disallowance u/s 14A of Income Tax Act cannot exceed Exempt Income : ITAT [Read Order]")
ITAT upholds disallowance of ‘commission on sales’ for failure to demonstrate actual role played by Commission Agents in procuring sales [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench upheld the disallowance of commission on sales due to the failure to demonstrate the actual role played by the commission agents in procuring...
![ITAT upholds disallowance of ‘commission on sales’ for failure to demonstrate actual role played by Commission Agents in procuring sales [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-disallowance-commission-on-sales-failure-actual-role-played-by-commission-agents-commission-agents-sales-taxscan.jpg "ITAT upholds disallowance of ‘commission on sales’ for failure to demonstrate actual role played by Commission Agents in procuring sales [Read Order]")
Delhi HC upholds Deletion of Disallowance on Expenses Incurred during Pre-Operative Stage [Read Order]
The Delhi High Court upheld the deletion of disallowance on expenses incurred during pre-operative stage. The appellant/revenue, via the instant appeal, seeks to assail the order dated 10.06.2019...
Failure to produce Evidence in support of Claim of Credit Liabilities towards Labour Groups: ITAT upholds Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Visakhapatnam bench held that the assessee failed to produce evidence in support of the claim of credit liabilities towards labor groups. Therefore, the...
![Failure to produce Evidence in support of Claim of Credit Liabilities towards Labour Groups: ITAT upholds Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-to-produce-evidence-Credit-Liabilities-towards-Labour-Groups-ITAT-upholds-Disallowance-Income-Tax-Act-Income-Tax-taxscan.jpg "Failure to produce Evidence in support of Claim of Credit Liabilities towards Labour Groups: ITAT upholds Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]")
Relief to Havells India: ITAT deletes disallowance of sales incentive payable to dealers and distributors under “Shahenshah Scheme” [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, while granting relief to Havells India, deleted the disallowance of sales incentives payable to dealers and distributors under the Shahenshah...
![Relief to Havells India: ITAT deletes disallowance of sales incentive payable to dealers and distributors under “Shahenshah Scheme” [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Havells-India.jpg "Relief to Havells India: ITAT deletes disallowance of sales incentive payable to dealers and distributors under “Shahenshah Scheme” [Read Order]")