Tag Archives: Jindal Saw Ltd.

No Disallowance Under Section 40(a)(ia) for Short Deduction and Section 14A Disallowance Inapplicable to Book Profits Issue Whether deducting tax under a wrong TDS provision (Section 194C instead of Section 194I) triggers disallowance under Section 40(a)(ia), and whether disallowance under Section 14A read with Rule 8D can be added back while computing book profit under… Read More »

Disallowance Under Section 14A Cannot Be Added When Computing Book Profits Under Section 115JB Disallowance Under Section 14A Cannot Be Added When Computing Book Profits Under Section 115JB Issue Whether expenses disallowed under Section 14A read with Rule 8D can be added back to compute book profits under Section 115JB under Explanation 1(f) of the… Read More »