Section 14A is the deduction of expenses incurred by the ...
Section 14A: No Expense Deduction for Non-Taxable Income; Inapplicable to Income Taxed at Lower Rates.
November 17, 2012
Case Laws Income Tax AT
Section 14A is the deduction of expenses incurred by the assessee in relation to income not at all chargeable to tax and not the income chargeable to tax at lower rate of tax. - AT
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