Addition of disallowance u/s 14A to the book profit computed u/s ...
Section 14A Disallowance Not Allowed in Book Profit u/s 115JB Without Specific Expenditure Entry.
May 4, 2013
Case Laws Income Tax AT
Addition of disallowance u/s 14A to the book profit computed u/s 115JB - Unless a particular expenditure is debited to the P&L A/c relating to the earning of exempt income, the same cannot be imported into the computation of book profit - AT
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