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    <title>Section 14A &amp; Rule 8D: Estimating Expenditure for Tax-Exempt Income Must Not Exceed Actual Claims by Taxpayer.</title>
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    <description>Disallowance u/s 14A - Rule 8D is toward estimating the expenditure that can be attributed to the tax exempt income and, thus, could not, in any case, exceed the actual expenditure incurred and claimed by the assessee - AT</description>
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      <description>Disallowance u/s 14A - Rule 8D is toward estimating the expenditure that can be attributed to the tax exempt income and, thus, could not, in any case, exceed the actual expenditure incurred and claimed by the assessee - AT</description>
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