Section 14A & Rule 8D: Disallowance Applies Only to Investments, Not Shares Held as Stock-in-Trade.

The disallowance u/s. 14A read with Rule 8D should only be made with regard to investments and not with the regard to share held as stock-in-trade. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X