Tag: section 14A
Business expenditure & Prior period expenses : Mercantile system of accounting...
Business expenditure & Prior period expenses : Mercantile system of accounting vs. Crystallization of expenses
Short Overview The incomes or expenses relatable to prior period...
Claim made before CIT(A) without filing revised return need to be...
Claim made before CIT(A) without filing revised return need to be admitted as Equity demands that correct income of the assessee be ascertained.
Short Overview...
Sec. 14A couldn’t be invoked if no exempt income was earned...
- SLP dismissed against High Court ruling that section 14A cannot be invoked where no exempt income was earned by assessee in relevant assessment...
