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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Expenditure relating to exempt income: non-deduction and apportionment rules require interest and deemed allocations under statutory rules.</h1> Expenditure relating to tax-exempt income is nondeductible: Section 14A with Rule 8D requires assessing officers to determine disallowable expenditure comprising directly attributable expenditure, an apportioned interest share calculated by AxB/C using average balance-sheet figures, and a deemed amount equal to 0.5% of average investments yielding exempt income; total assets exclude revaluation increases but include decreases.

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