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The disallowance under Section 14A is not significant for calculating Book Profit
The disallowance under Section 14A is not significant for calculating Book Profit
The disallowance under Section 14A is not significant for calculating Book Profit – Faceless Compliance June 6, 2022 The disallowance under Section 14A is not significant for calculating Book Profit Source link
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COAble: What does COA disallow? (Compilation)
COAble: What does COA disallow? (Compilation)
6 LGUs flagged over COVID-19 spending In a news by Philstar Global, six (6) local government units (LGUs) from the provinces of Pampanga, Zambales and Mountain Province were flagged by the Commission on Audit over COVID-19 spending. Among the observations by COA on the COVID-19 spending of these LGUs are the following: Some beneficiaries denied receiving cash assistance from the LGU despite…
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COAble: Supreme Court upheld COA’s decision to disallow certain Philhealth benefits
COAble: Supreme Court upheld COA’s decision to disallow certain Philhealth benefits
In 2007 to 2008, Philhealth granted its officials and employees certain benefits that according to the Commission on Audit (COA), and upheld by the Supreme Court, is disallowable. Among these disallowed benefits are the following: Efficiency gifts;Birthday gifts;Special events;Nominal gifts;Education assistance; Project completion benefit;Payment of liability insurance premium;Corporate…
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According to section 40(a) (ia) of the income Tax Act, the disallowance should be limited to 30% of the total amount of expenses claimed. It has been recently proposed that in case of non-deduction or non-payment of TDS on payments made to residents of the country.
The Apex Court Says that No concealment penalty can be levied on the basis of disallowance of claim for expenditure in the case of CIT v. Reliance Petro products Pvt. Ltd., 322 ITR 158.
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The company asked the federal government to exercise its power of disallowance in defence of human rights and natural justice; but unfortunately, the Judicial Committee of the Privy Council had swept away that authority in 1896, along with the right to legislate on behalf of 'peace, order and good government'
Nelles, Politics of Development, 298.
