https://www.taxtmi.com/highlights?id=30015 Disallowance u/s 14A - no dividend income has been received during the year under assessment nor it has borrowed any funds to invest in the share to earn the dividend income, the question of making disallowance by invoking provisions u/s 14A read with Rule 8D does not arise - AT en-us Thu, 30 Jun 2016 11:12:49 +0530 Thu, 30 Jun 2016 11:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30015 Disallowance u/s 14A - no dividend income has been received during the year under assessment nor it has borrowed any funds to invest in the share to earn the dividend income, the question of making disallowance by invoking provisions u/s 14A read with Rule 8D does not arise - AT Highlights Income Tax Thu, 30 Jun 2016 11:12:49 +0530 https://www.taxtmi.com/highlights?id=30015