disallowance u/s 14A(2)

  • Income Tax

Non Satisfaction of AO to suo moto disallowance by assessee u/s 14A must be objective – SC dismisses Revenues SLP

Non Satisfaction of AO to suo moto disallowance by assessee u/s 14A has  to  be  an  objective satisfaction with notice…

6 years ago
  • Income Tax

Recording AO satisfaction must for exempt income disallowance u/s 14A(2) and Rule 8(D) – High Court

Recording AO satisfaction must for exempt income disallowance u/s 14A(2) and Rule 8(D) of the Income Tax Rules, 1962. High…

7 years ago
  • Income Tax

Disallowance us 14A(2)-AO need not resort to Rule 8D always. AO is entitled to invoke section 14A(2), Rules cannot prevail over the Act – ITAT

Disallowance us 14A(2)-AO need not resort to Rule 8D always. AO is entitled to make disallowance u/s 14A(2), Rules cannot…

7 years ago