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Audit Trail Compliance in Accounting Software
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Analysis of the Decision of the Supreme Court in Safari Retreats
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Legal Considerations for Start-Ups – Are you overlooking some?
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भारत पहले – 75 Year of Independence
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July 2014

Business expenditure: Disallowance u/s. 14A: 1961: A. Y. 2009-10: Where assessee did not earn any exempt income in the relevant year the provisions of section 14A are not applicable and disallowance u/s. 14A could not be made:

By K.B.Bhujle Advocate

Reading Time 1 mins

CIT vs. Cortech Energy (P) Ltd.; (2014) 45 taxmann.com 116 (Guj):

Held:
In the absence of dividend (i.e., exempt) income the provisions of section 14A of the Act is not applicable and accordingly, there can be no disallowance u/s. 14A of the Act.

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July 2014

Business expenditure: Disallowance u/s. 14A: 1961: A. Y. 2009-10: Where assessee did not earn any exempt income in the relevant year the provisions of section 14A are not applicable and disallowance u/s. 14A could not be made:

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[2014] 46 taxmann.com 97 (Chennai – CESTAT) Mallika Jeyabalan vs. CCE, Madurai

Cash credit: Charitable trust: S/s. 11 and 68: A. Y. 2001-02: Exemption u/s. 11: Donations disclosed as income: Not to be added as cash credit:

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July 2014

Business expenditure: Disallowance u/s. 14A: 1961: A. Y. 2009-10: Where assessee did not earn any exempt income in the relevant year the provisions of section 14A are not applicable and disallowance u/s. 14A could not be made:

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[2014] 46 taxmann.com 97 (Chennai – CESTAT) Mallika Jeyabalan vs. CCE, Madurai

Cash credit: Charitable trust: S/s. 11 and 68: A. Y. 2001-02: Exemption u/s. 11: Donations disclosed as income: Not to be added as cash credit: