COURT: | ITAT Mumbai |
CORAM: | B. R. Baskaran (AM), Sanjay Garg (JM) |
SECTION(S): | 14A, Explanation to s. 37, Rule 8D |
GENRE: | Domestic Tax |
CATCH WORDS: | exempt income, infraction of law, penalty |
COUNSEL: | Arvind Sonde |
DATE: | October 22, 2014 (Date of pronouncement) |
DATE: | October 24, 2014 (Date of publication) |
AY: | 2008-09 |
FILE: | Click here to view full post with file download link |
CITATION: | |
No S. 14A/ Rule 8D Disallowance if accounts not examined. Consent fee paid to SEBI is not penalty for infraction of law |
Re Disallowance made u/s 14A r.w. rule 8D (i) It is now settled principle that the assessing officer has to examine the disallowance made by the assessee by having regard to the accounts of the assessee and only thereafter the …
ITO vs. Reliance Share and Stock Brokers (P) Ltd (ITAT Mumbai) Read More »
Recent Comments