High Court Clarifies Deductions u/ss 80C-80U and Disallowance u/s 14A of Income Tax Act.

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....Disallowance u/s 14A and deductions under Sections 80C to 80U (Chapter VIA) - the income on which the deduction is allowed forms a part of the total income, though not included in the amount or quantum on which tax is paid - HC....