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    <title>Section 14A Disallowance Not Applicable for Shares Held as Stock-in-Trade; Rule 8D Inapplicable.</title>
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    <description>Disallowance made u/s. 14A - Once, the assessee has kept the shares as stock in trade, the rule 8D of the Rules will not apply - AT</description>
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      <description>Disallowance made u/s. 14A - Once, the assessee has kept the shares as stock in trade, the rule 8D of the Rules will not apply - AT</description>
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