Burden of proof to claim interest expenditure is on the assessee

Share  

As informed in 11th Sep. 2012 and reported in (2012) 6 TaxCorp (DT) 52547 (SC), Involving disallowance under S. 14A of the Act. A division bench of SC observed that there was no judgment of High Court on the interpretation of S. 14A and yet HC, in its order, had merely stated that no substantial
Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Articles Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!
15279 Views 1 Likes Comment   Share Income Tax   Report


Rupesh Srivastava

About the Author

Business

View Articles
Comments

Related Articles


Loading


Popular Articles




Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Vishal KapadiyaVishal KapadiyaPro Member Vishnu AgarwalVishnu AgarwalPro Member S D KannanS D KannanPro Member AJAY Kumar AgrawalAJAY Kumar AgrawalPro Member R PrabhudossR Prabhudoss
Subscribe to Pro
Join an elite circle of professionals

CCI Articles

You can also submit your article by sending to article@caclubindia.com

submit article

Browse by Category



Latest Job Openings

View all
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
29 June 2026
Accountant (Finance & Compliance)

TRIEYEZ

Kolkata

CA

View Details
Company
ARTICLESHIP 24 June 2026
CA Article Trainee

Rahul Dang & Associates

Pune

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details