Applicability of section 14A - Before applying the theory of ...

Case Laws Income Tax

March 17, 2018

Applicability of section 14A - Before applying the theory of apportionment, the AO needs to record satisfaction that having regard to the kind of the assessee, suo moto disallowance u/s 14A was not correct. - SC

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Applicability of section 14A - Before applying the theory of ...

Case Laws Income Tax

March 17, 2018

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