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![No Reduction of Disallowance u/s 14A of Income Tax Act on Ad-hoc basis: Delhi HC against ITAT’s decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Reduction-of-Disallowance-Income-Tax-Act-Disallowance-Delhi-Highcourt-taxscan.jpg "No Reduction of Disallowance u/s 14A of Income Tax Act on Ad-hoc basis: Delhi HC against ITAT’s decision [Read Order]")
No Reduction of Disallowance u/s 14A of Income Tax Act on Ad-hoc basis: Delhi HC against ITAT’s decision [Read Order]
The Delhi High Court (HC), in its recent judgment chaired by Justice Vibhu Bakhru and Justice Purushaindra Kumar Kaurav viewed against the decision...
![Unclear basis of Suo-Motu Disallowance of Exempt Income by H T Media Limited: Delhi HC rejects Estimated Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Suo-Motu-Disallowance-of-Exempt-Income-by-H-T-Media-Limited-Delhi-HC-rejects-Estimated-Disallowance-TAXSCAN.jpg "Unclear basis of Suo-Motu Disallowance of Exempt Income by H T Media Limited: Delhi HC rejects Estimated Disallowance [Read Order]")
![AO failed to record the satisfaction envisaged u/s 14A(2): ITAT deletes proceedings against Serum Institute of India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/AO-ITAT-Serum-Institute-of-India-taxscan.jpg "AO failed to record the satisfaction envisaged u/s 14A(2): ITAT deletes proceedings against Serum Institute of India [Read Order]")
![Enhancing Book Profit for amount disallowed u/s14A not a mistake apparent on record, cannot be rectified by Rectification Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/rectification-order-ITAT-TAXSCAN.jpg "Enhancing Book Profit for amount disallowed u/s14A not a mistake apparent on record, cannot be rectified by Rectification Order: ITAT [Read Order]")
![Relief to Delhi International Airport: Delhi High Court allows Interest Expenses of 10 Cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Delhi-International-Airport-Delhi-High-Court-Interest-Expenses-taxscan.jpg "Relief to Delhi International Airport: Delhi High Court allows Interest Expenses of 10 Cr [Read Order]")
Subsidy allowed can be treated as Capital Receipt: Delhi HC confirms Permission granted by ITAT [Read Order]
The Delhi High Court confirms the permission granted by ITAT treating the subsidy allowed as a capital receipt as per the New Industrial Policy and Other Concession Scheme from the state of Jammu...
![Subsidy allowed can be treated as Capital Receipt: Delhi HC confirms Permission granted by ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Subsidy-Capital-Receipt-Delhi-HC-ITAT-taxscan.jpeg "Subsidy allowed can be treated as Capital Receipt: Delhi HC confirms Permission granted by ITAT [Read Order]")
![No Retrospective Application to Explanation to Disallowance u/s 14A: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Retrospective-Application-Disallowance-Delhi-HC-Taxscan.jpeg "No Retrospective Application to Explanation to Disallowance u/s 14A: Delhi HC [Read Order]")
![Section 14A Disallowance cant exceed Exempt Income earned during the AY: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/Disallowance-income-ITAT-Taxscan.jpg "Section 14A Disallowance cant exceed Exempt Income earned during the AY: ITAT [Read Order]")
Section 14A Disallowance cannot exceed the Exempted Income earned by Assesee: Madras High Court [Read Judgment]
The Madras High Court ruled that disallowance under Section 14A of the Income Tax Act can not exceed the exempted income earned by the Assessee. The assessee, M/s.HTC Global Services India Pvt....
![Section 14A Disallowance cannot exceed the Exempted Income earned by Assesee: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/07/Section-14A-Disallowance-exempted-income-Assesee-Madras-High-court-Taxscan.jpg "Section 14A Disallowance cannot exceed the Exempted Income earned by Assesee: Madras High Court [Read Judgment]")
Mere Existence of Mixed Fund do not Automatically attract Disallowance u/s 14A: Gujarat High Court [Read Judgment]
A two-judge bench of the Gujarat High Court has held that the mere existence of mixed fund would not automatically attract disallowance under section 14A of the Income Tax Act, 1961. During the...
![Mere Existence of Mixed Fund do not Automatically attract Disallowance u/s 14A: Gujarat High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/01/GST-Gujarat-High-Court-Taxscan.jpg "Mere Existence of Mixed Fund do not Automatically attract Disallowance u/s 14A: Gujarat High Court [Read Judgment]")
![Shilpa Shetty Kundra gets Tax Relief from ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Shilpa-Shetty-Taxscan.jpg "Shilpa Shetty Kundra gets Tax Relief from ITAT [Read Order]")
![Disallowance u/s 14A r/w Rule 8D can’t be made while computing Book profit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Book-Profit-Taxscan.jpg "Disallowance u/s 14A r/w Rule 8D can’t be made while computing Book profit: ITAT [Read Order]")