Section 14A in The Income Tax Act, 1961
14A. Expenditure incurred in relation to income not includible in total income [ Inserted ... Section 11 (w.r.e.f. 1.4.1962).]
[Inserted by Act 29 of 1978, Section (w.e.f. 1.4.1979).] - (1) [ Section 14-A renumbered
Section 14A in The Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Act, 1989
14A. Appeals.—
(1) Notwithstanding anything contained in the Code ... both on facts and on law. (2) Notwithstanding anything contained in sub-section (3) of section 378 of the Code of Criminal Procedure
operative Societies/individuals challenging the validity of the provisions of section 14A of the Karnataka Co-operative Societies Act, 1959, as also the orders issued ... disposing of the writ petitions has upheld the constitutional validity of section 14A of the Karnataka Co-operative Societies Act, 1959 but the orders issued
even the order
passed under Section 438 of the Code of Criminal Procedure is
made appealable under Section 14A ... Special Judge under Section 438 of the
Code of Criminal Procedure is not appellable.
It would be apt to reproduce Section 14A
submission of the
Appellant that the language of both Sections 57 (iii) and Section 14A of the
Act were materially different. The Appellant ... entitled to deduction of expenses under Section 36(1)(iii) of
the Act and, therefore, Section 14A cannot be applied, was also rejected
relatable to earning of income exempt u/s 10 (excluding section
10(38) or section 11 or section 12 are added back while computing
adjusted ... while computing book profits as per section
115JB as Explanation to that section does not specifically mentions
section 14A of the Income
exempting provision of Section 10(33)
for unit income is by Section 94(7) and one cannot
interpret Section 14A as leading to the same ... Reading
Section 14 in juxtaposition with Sections 15 to 59 , it
is clear that the words "expenditure incurred" in
Section 14A refers
Income Tax Appellate Tribunal was right in
deleting the disallowance under Section 14A of the Income Tax
Act, 1961 amounting ... dividend income was earned by the assessee
ignoring the provisions under Section 14A .
ITA Nos. 486/2014 & 299/2014 Page
interpreted the
words "let out" in the context of Section 14A of the Act to mean that even a
transferee landlord could invoke ... that sub-section in respect of any one
of the premises chosen by her.
Sections 14Ato 14D carve out an exception to Section
appellant-tenant and the ground floor to
another tenant. Relying on section 14A of the Delhi Rent
Control Act, 1958, the respondent evicted the tenant ... 14A
in getting two dwelling houses vacated. It is contrary to
the intendment of s. 14A. The object of s. 14A is fulfilled
once
