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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Disallowance u/s 14A r.w.r. 8D - When no expenditure is incurred ...

January 12, 2013

Case Laws     Income Tax     AT

Disallowance u/s 14A r.w.r. 8D - When no expenditure is incurred by the assessee in earning the dividend income, no notional expenditure could be deducted from the said income, thus no disallowance u/s 14A was called for - AT

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