Keeping this objective behind section 14A in mind, the said ...

Income Tax

September 12, 2018

Keeping this objective behind section 14A in mind, the said provision has to be interpreted, particularly, the word 'in relation to the income' that does not form part of total income. Considered in this hue, the principle of apportionment of expenses comes into play as that is the principle, which is engrained in section 14A

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Keeping this objective behind section 14A in mind, the said ...

Income Tax

September 12, 2018

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