Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
Section 14A of the Act would operate to disallow deduction of...
Section 14A Disallows Deduction of Expenses for Earning Dividend Income Exempt u/s 115-O.
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Income TaxMay 9, 2017Case LawsSC
Section 14A of the Act would operate to disallow deduction of all expenditure incurred in earning the dividend income u/s 115-O which is not includible in the total income of the assessee - SC
Section 14A of the Act would operate to disallow deduction of all expenditure incurred in earning the dividend income u/s 115-O which is not includible in the total income of the assessee - SC
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