Disallowance u/s 14A - once it is clear that Section 44 read with Rule 2 of the First Schedule to the...

Disallowance u/s 14A - once it is clear that Section 44 read with Rule 2 of the First Schedule to the Act alone would apply when it comes to computing the profits and gains of life insurance business, the question of resorting to any other provision for individual items of income and expenditure would not arise - no disallowance .....

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