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Sec 14a disallowance

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(Querist)
16 June 2016 is section 14A disallowance applicable to sec 44AD?
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CA Anant Tyagi

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CA Anant Tyagi (Expert)
16 June 2016 Dear,
No,
only deduction U/s 10A, 10AA, 10B, 10BA, 80HH to 80 RRB shall not be available to claim benefit under section 44AD.

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