Recording AO satisfaction must for exempt income disallowance u/s 14A(2) and Rule 8(D) of the Income Tax Rules, 1962. High…
Section 14A applies to dividend income u/s 115-O on which tax is paid by the dividend paying company-Supreme Court explains …
In a recent judgment, ITAT, Amritsar has upheld the disallowance u/s 14A read with Rule 8D where major part of partners…
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…