Godrej Boyce Case Law


File details
PDF 412 KB 0 downloads Income Tax
File description
Rule 8D r.w. S. 14A (2) is not arbitrary or unreasonable but can be applied only if assessee’s method not satisfactory. Rule 8D is not retrospective and applies from AY 2008-09. For earlier years, disallowance has to be worked out on “reasonable basis” u/s 14A (1). #pdf
Comments


CCI Pro


Popular Files