Disallowance u/s 14A(1) - where shares were held as ...

Section 14A(1) Disallowance Not Applicable for Shares Held as Stock-in-Trade; Excludes Rule 8D(iii) Scope.

January 15, 2019

Case Laws Income Tax AT

Disallowance u/s 14A(1) - where shares were held as stock-in-trade and therefore it becomes business activity of assessee - these were not investments made by assessee in order to fall within the ambit of Rule 8D (iii) -

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Disallowance u/s 14A(1) - where shares were held as ...

Section 14A(1) Disallowance Not Applicable for Shares Held as Stock-in-Trade; Excludes Rule 8D(iii) Scope.

January 15, 2019

Case Laws Income Tax AT

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