Expenditure Not Includible in Total Income (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹380 (20% off MRP ₹476). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹380 · 20% off
- Course
- Practice
- Subject
- Income Tax
Expenditure Not Includible in Total Income (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
A focused study of Section 14A read with Rule 8D, the provision that disallows expenditure incurred in relation to exempt income and one of the most litigated areas in Indian taxation. It is updated with the latest legal developments, CBDT circulars and judicial interpretations.
At a glance
| Author | Ram Dutt Sharma |
| Subject | Section 14A read with Rule 8D, Income Tax Law |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- Legislative background and intent behind Section 14A, and the scope of the disallowance
- Detailed analysis of the Rule 8D computation mechanism
- Identifying exempt income and the expenditure related to it, and how Section 14A interacts with other provisions of the Act
- Burden of proof, documentation requirements, and the situations where Section 14A does not apply
- CBDT circulars, notifications and guidance, alongside landmark rulings from courts and tribunals
- Practical examples and computation illustrations
Who should buy this
- Tax practitioners and litigators arguing Section 14A disallowances
- Corporate tax teams with significant exempt income to account for
- Chartered accountants who need the computation and documentation position settled
Publisher's description
Expenditure Not Includible in Total Income Applicability of Section14A Read with Rule 8D Under Income Tax Law
This edition of Expenditure Not Includible in Total Income – Applicability of Section 14A read with Rule 8D under Income Tax Law, authored by Ram Dutt Sharma, serves as a comprehensive and practical guide to one of the most debated and litigated provisions in Indian taxation. Updated with the latest legal developments, CBDT circulars, and judicial interpretations, it provides an in-depth understanding of the disallowance of expenditure incurred in relation to exempt income.
The book presents the statutory provisions of Section 14A and Rule 8D, explained through a practical lens, supported by case laws and clarifications, making it an essential reference for tax practitioners, corporates, and litigators. It covers the nuances of computation, applicability, and exceptions, ensuring clarity in compliance and litigation strategy.
The content covers the full scope of Section 14A and Rule 8D, including:
• Legislative background and intent behind Section 14A
• Scope and applicability of disallowance provisions
• Detailed analysis of Rule 8D computation mechanism
• Identification of exempt income and related expenditure
• Interaction with other provisions of the Income Tax Act
• Burden of proof and documentation requirements
• Exceptions and situations where Section 14A does not apply
• CBDT circulars, notifications, and relevant guidance
• Judicial interpretations and landmark rulings from various courts and tribunals
• Practical examples and computation illustrations for clear understanding
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and advocates engaged in tax litigation and compliance
• Corporate finance and tax departments dealing with exempt income investments
• Law students and academicians studying advanced concepts in Indian taxation
• Taxpayers seeking clarity on avoiding disputes and ensuring proper documentation
Whether used for compliance, advisory, or litigation, this updated text offers an authoritative, well-structured, and practical resource on Section 14A and Rule 8D under the Income Tax Act, 1961.
Frequently asked questions
What is Expenditure Not Includible in Total Income (Soft Copy)?+
A focused study of Section 14A read with Rule 8D, the provision that disallows expenditure incurred in relation to exempt income and one of the most litigated areas in Indian taxation. It is updated with the latest legal developments, CBDT circulars and judicial interpretations.
How much does Expenditure Not Includible in Total Income (Soft Copy) cost?+
Expenditure Not Includible in Total Income (Soft Copy) is available for ₹380 (MRP ₹476) on Conferenza, with fast delivery.
Which exam is Expenditure Not Includible in Total Income (Soft Copy) for?+
Practice — Income Tax.
Is Expenditure Not Includible in Total Income (Soft Copy) good for self-study of Income Tax?+
Expenditure Not Includible in Total Income (Soft Copy) is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Expenditure Not Includible in Total Income (Soft Copy) is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Expenditure Not Includible in Total Income (Soft Copy) available as a free PDF download?+
Expenditure Not Includible in Total Income (Soft Copy) is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.