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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

There is no ambiguity on the issue that section 14A is ...


Interest from HQ or Overseas Branches Exempt u/s 14A Due to Mutuality Principle.

January 13, 2014

Case Laws     Income Tax     AT

There is no ambiguity on the issue that section 14A is applicable in respect of interest received from HO/overseas branches which is held as exempt on the principle of mutuality. - AT

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