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
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
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
provisions of Rule 8D are ultra vires sub-section (2)
of Section 14A and are even otherwise arbitrary and violative of
Article 14 ; and
::: Downloaded ... section (1) of Section 115-O or the tax thereon. Hence, viewed
from the perspective of Section 115-O as well as Section 14A
assessee volunteered `2,97,440/- as attributable under Section 14A for
the purpose of disallowance. The AO on the basis of his own
understanding ... first recorded the satisfaction, which is mandated by sub
Section (2) to Section 14A of the Act and sub Rule (1) to
Rule
clause (e) of the proviso to sub-section
(1) of section 14 , or under section 14A, shall be dealt
with in accordance with the procedure ... clause (e) of the proviso to sub section (1) of section
14 or under section 14A.
(6) Where leave is granted to the tenant
clause (e) of the proviso to sub-section
(1) of section 14 , or under section 14A.
(6) Where leave is granted to the tenant ... clause (e) of the proviso to sub-
section (1) of section 14 , or under section
14A, an order for the eviction of a tenant
from
