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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Disallowance under Section 14A - whether disallowance can be ...

Income Tax

September 5, 2015

Disallowance under Section 14A - whether disallowance can be made in a year in which no exempt income has been earned or received by the Assessee? - Section 14A will not apply if no exempt income is received or receivable during the relevant previous year - HC

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