Merely because assessee accepted disallowance made by Assessing Officer, it cannot automatically lead to conclusion that assessee under reported income…
Disallowance u/s 14A can not exceed exempt income – Supreme Court dismisses SLP of the Department against the judgment of…
Satisfaction of AO as to incorrectness of claim of the assessee is an essential prerequisite for invoking the provisions of…
Non Satisfaction of AO to suo moto disallowance by assessee u/s 14A has to be an objective satisfaction with notice…
Disallowance u/s 14A read with Rule 8D beyond scope of rectification u/s 154 as the issue relating to applicability of…
Recording AO satisfaction must for exempt income disallowance u/s 14A(2) and Rule 8(D) of the Income Tax Rules, 1962. High…
Disallowance us 14A for practicing Senior Advocate of Supreme Court deleted as AO was not dissatisfied with correctness of the…
No disallowance us 14A on presumption only-If the assessee has not claimed any expenditure on exempt income and there can…
Disallowance u/s 14A Rule 8D3-Computation of total Assets include current liabilities also ITAT Delhi in a recent judgment has remanded…
Computation of disallowance u/s 14A , Rule 8D-Bank Charges for Export Service not includible ITAT Delhi in a recent judgment…