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No Disallowance of Deduction u/s 14A of Income Tax Act can be made if No Exempt Income is Earned by Assessee: ITAT [Read Order]

Ipsita Das

The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) held that no disallowance under Section 14A of the Income Tax Act, 1961 can be made if...

ITAT deletes Additions made towards Disallowance of Proportionate Expenses relatable to Exempt...

Head Wise Bifurcation not Required for Computation of Insurance Company Income: ITAT Deletes...

No Penalty leviable on Account of Disallowance u/s. 14A of Income Tax Act on Proper Filing of ROI:...

Disallowance u/s 14A of IT Act shall not exceeds limit of exempted income: ITAT [Read Order]

Disallowance u/s 14A r.w.r 8D, cannot Exceed Quantum of Exempt Income Earned During Particular Assessment Year: ITAT [Read Order]

The Delhi Bench of Income tax Appellate Tribunal (ITAT) has held that disallowance under Section 14A of the Income Tax Act 1961 read with rule 8D could not exceed the quantum of exempted income...

Disallowance u/s 14A of the Income Tax Act cannot Exceed Exempt Income: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that disallowance under Section 14A of the Income Tax Act, 1961 could not exceed the exempted limit. The assessee, PTC India...

Relief to Cricket Club of India: ITAT upholds Restriction of 2% Disallowance by AO on Exempt Income u/s 14A of Income Tax Act [Read Order]

While entertaining the appeal filed by the Cricket Club of India (CCI), the Mumbai Bench of Income Tax of Appellate Tribunal (ITAT) upheld the view of the Assessing Officer (AO) which restricted the...

Interest Expenditure cannot be considered for making Disallowance u/s 14A of the Act: ITAT confirms Relief of Adani Wilmar Ltd [Read Order]

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has recently held that interest expenditure could not be consider for making disallowance under Section 14A of the Income Tax Act, 1961...

Income Tax Dept cannot take a Different View in subsequent years in Absence of any Fresh Materials warranting such departure: Calcutta HC [Read Order]

A Division Bench of the Calcutta High Court has recently held that the Income Tax Department cannot take a view contrary to that of subsequent years in the absence of any new material that warrants...

Dividend Income Earned on Shares are Exempted u/s 10(34), No Tax Liability: ITAT [Read Order]

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that disallowance under section 14A of the Income Tax Act,1961 does not apply to interest income earned from the negative capital...

No Application of S.14A Income Tax Act, If No Exempt Income received or receivable during relevant previous year: ITAT [Read Order]

The Mumbai Bench of the Income Tax Appellate Tribunal( ITAT ) held that there is no application of Section 14A Income Tax Act, if no exempt income received or receivable during relevant previous...

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