ITAT followed Delhi High Court in Cheminvest and held that, unless during the Relevant Previous year, assessee earns any exempt income no disallowance under section 14A r/w rule 8D can be made.
ITAT followed Delhi High Court in Cheminvest and held that, unless during the Relevant Previous year, assessee earns any exempt income no disallowance under section 14A r/w rule 8D can be made.
No disallowance U/s. 14A unless Assessee earns exempt Income during relevant previous year
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