Disallowance u/s 14A - There is direct and proximate nexus ...
Section 14A: Nexus Required Between Exempt Income and Expenses Incurred in Earning It.
December 18, 2018
Case Laws Income Tax AT
Disallowance u/s 14A - There is direct and proximate nexus between the exempted income, which the investments shall genearate and the expenditures directly or indirectly involved in earning the said income
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