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Applicability of section 14A - expenditure related to exempt income - Rule 8D of the Rules is prospective in nature and could not have been made applicable in respect of the Assessment Years prior to 2007 when this Rule was inserted - SC

Income Tax
March 17, 2018

Applicability of section 14A - expenditure related to exempt income - Rule 8D of the Rules is prospective in nature and could not have been made applicable in respect of the Assessment Years prior to 2007 when this Rule was inserted - SC

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