https://www.taxtmi.com/highlights?id=52858 Disallowance u/s 14A r.w.r. 8D - the disallowances made u/s 14A of the Act r.w.r. 8D cannot be the subject matter of disallowances while determining the book profit u/s 115JB - Disallowance needs to be made in terms of the provisions of clause (f) to section 115JB of the Act while determining the book profit. - AT en-us Thu, 09 Apr 2020 12:38:26 +0530 Thu, 09 Apr 2020 12:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52858 Disallowance u/s 14A r.w.r. 8D - the disallowances made u/s 14A of the Act r.w.r. 8D cannot be the subject matter of disallowances while determining the book profit u/s 115JB - Disallowance needs to be made in terms of the provisions of clause (f) to section 115JB of the Act while determining the book profit. - AT Highlights Income Tax Thu, 09 Apr 2020 12:38:26 +0530 https://www.taxtmi.com/highlights?id=52858