CBDT clarification on disallowance u/s 14A of IT Act 1961
P C Agrawal
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Expenses pertaining to exempt income are disallowed u/s 14A of Income Tax Act 1961. Now CBDT has clarified vide circular dated 11.2.2014 that such expenses will be disallowed even if there is no corresponding exempt income (e.g. dividend) in a particular financial year. #pdf
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