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    <title>Supreme Court rules Section 14A amendment on exempt income expenses not retroactive for assessments before April 1, 2007.</title>
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    <description>Effect of section 14A amendment - Expenses related to exempted income - Whether sub-section (2) and sub-section (3) of Section 14A inserted with effect from 01.04.2007 will apply to all pending assessments? - Held no - SC</description>
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