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    <title>Section 14A: Sufficient Interest-Free Funds for Exempt Income Investments Presumed, No Additional Tax Imposed.</title>
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    <description>Addition u/s 14A - If even after the decrease the assessee has interest free funds sufficient to make the investment in assets yielding the exempt income, the presumption that it was such funds that were utilized for the said investment remains. There is no reason for it not to. - No addition - HC</description>
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      <description>Addition u/s 14A - If even after the decrease the assessee has interest free funds sufficient to make the investment in assets yielding the exempt income, the presumption that it was such funds that were utilized for the said investment remains. There is no reason for it not to. - No addition - HC</description>
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