Disallowance u/s 14A r.w.r 8D - Dividend income - The language ...

Case Laws Income Tax

August 16, 2013

Disallowance u/s 14A r.w.r 8D - Dividend income - The language of r. 8D(2)(ii) itself provides the mandate inasmuch as it prescribes or authorizes a disallowance only qua investment, income from which is not taxable, so that in limiting the amount worked out with reference to the total investment; the same also yielding taxable income - AT

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Disallowance u/s 14A r.w.r 8D - Dividend income - The language ...

Case Laws Income Tax

August 16, 2013

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