Eicher Motors Ltd. vs DCIT
Exemption of income-Section 14A of Income Tax Act 1961. Rule 8D of the Income Tax Rules 1962. Disallowance of Notional Administrative Expenses-Whether, CIT (A) erred in confirming the disallowance of notional administrative expenses u/s 14A r. w. rules 8D of the I T Rules relating to dividend [LexDoc Id : 474617]
ITAT (Delhi)
2014
Dipesh P. Sukhadia vs JCIT
Capital Interest Expenditure-Section 36(1)(iii) of Income Tax Act 1961. Disallowance of interest expenditure-Assessee claimed interest expenditure for his proprietary business. The capital balance of the Assessee in the said proprietary business was debit bal [LexDoc Id : 474616]