TMI BlogPartial disallowance u/s 14A r.w Rule 8D – since the exempt income does not form part of the total...Partial disallowance u/s 14A r.w Rule 8D – since the exempt income does not form part of the total income, the expenditure which is directly related to income which does not form part of the total income could not be debited to the profit or loss account in view of the provisions of Section 14A of the Act - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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