Section 14A Inapplicable to Chapter VIA Deductions, Including Section 80P(2)(d), Ensuring Proper Tax Deduction Assessment.

Disallowance u/s 14A on ground of eligibility of deduction u/s. 80P(2)(d) - there is no application of section 14A as far as the deduction u/s 80A to 80U under Chapter VIA of the Act .....

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