TMI BlogSection 32 and 80D Deductions Not Partially Disallowable u/s 14A: Not Expenditures by Assessee.Depreciation u/s 32 and Deduction u/s 80D can not be disallowed partially under section 14A since these are not expenditure incurred by assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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