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Income Tax - Highlights / Catch Notes

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Addition u/s 14A r.w.r. 8D - Whether all shares held in ...

Case Laws     Income Tax

May 26, 2020

Addition u/s 14A r.w.r. 8D - Whether all shares held in ‘stock-in-trade’ should be considered for disallowance under section 14A or only those shares which yielded the dividend income? - To be computed by applying the theory of apportionment of expenditure and taking into account only those shares which yielded dividend income

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