Disallowance u/s 14A - The claim of the assessee was that no ...
Case Laws Income Tax
February 2, 2016
Disallowance u/s 14A - The claim of the assessee was that no expenditure was incurred for earning exempt income, but once the AO had recorded his satisfaction in terms of sub-section (2), then the disallowance can be made as per Rule 8D(2)(iii) - AT
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