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Income Tax :
No disallowance under section 14A can be made if assessee has not incurred and claimed any expenditure on exempt income
Facts in brief:- The assessee is a Private Limited Company. It filed its return of income on 26.9.20
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Income Tax :
Computation of Income and disallowance of expenses relating to H.O cannot be made by invoking section 44C of IT Act
Briefly stated facts of the case are that the assessee is a commercial bank having its Head Office i
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Income Tax :
Disallowance under sec 14A cannot exceed dividend income and rebate can be allowed only when there is some liability to income tax
During the assessment proceeding the AO found that the assessee had shown dividend income of Rs.5,60
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Income Tax :
Late deposit of TDS cannot be the reason of disallowance uas per sec 40a(ia)
Facts, in brief, as per relevant orders are that return declaring income of ``12,75,862/- on a/c of
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Income Tax :
Disallowance can be made under sec 14A and Rule 8D only after giving opportunity of being heard to the asseessee
The facts are that against the assessment order, the assessee filed an appeal before the CIT(A), whe
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Income Tax :
Disallowance under sec 14A for earning exempt dividend income restricted to 1% of the dividend
Brief facts are that the assessee is a private limited company carrying on business of dealing in sh
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Income Tax :
Utilization of loan as providing financial assistance to group companies cannot raise the question of disallowance of interest on loan
In this case, the facts are that the original assessment in this case was completed u/s. 143(3) of t
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Income Tax :
Unless there is findings that investment not related to business and not utilized for business disallowance under sec 36(1)(iii) cannot raise
On this issue assessee contended in the ground that the Assessing Officer has erred in reopening the
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Income Tax :
Disallowance made by the AO under sec 40(a)(ia) on the fees paid to professional service
These rather elaborate grounds of appeal attempt to highlight the factual matrix in which the assess
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Income Tax :
Disallowance under sec 14A can be made if the expenditure related with exempted income
First issue which is common in both the appeals relates to addition made under sec. 14A of the Act.
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Income Tax :
Until and unless there was actual expenditure for earning the exempted income there could not be any disallowance under sec 14A
The short issue involved in these appeals is: whether common expenses incurred by an assessee can be
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Income Tax :
Borrowed fund can not be given as interest free loan to other and on disallowance of exp AO must be mention some reason for such
(i) That the sustaining of disallowance of interest Rs. 1,61,226/- by Ld. Commissioner of Income Tax
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Income Tax :
CIT can not directed AO for disallowance under sec 14A by invoking Rule 8D of the IT Act.
The above appeal is filed by assessee against the order dated 01.06.2009 of the ld. CIT-XII (Admn.),
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Income Tax :
DISALLOWANCE UNDER SECTION 145A
Irrespective of the method followed by an assessee for accounting excise duty, adjustments as specif
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Income Tax :
Business expenditure—Disallowance under s. 40A(3)
SECTION 40A(3)
Business expenditure—Disallowance under s. 40A(3)—Cash payment exceeding Rs. 2,500—A
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Income Tax :
Section 43B of the Income-tax Act, 1961 - Business disallowance
Section 43B of the Income-tax Act, 1961 - Business disallowance - Certain deductions to be allowed o
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Income Tax :
Disallowance u/s 40A(3) ::
Held by the Hon`ble Court that, rule 6DD provides exception of payment by crossed Cheque and draft i
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Income Tax :
Disallowance of unaccounted business transactions
a:
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