Interest Expenditure Disallowance u/s 14A Must Consider Sections 80AB and 80A for Income Tax Deductions.

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....Disallowance of interest expenditure by invoking the provisions of section 14A - This is also subject to Section 80AB and 80A(1) and (2). Chapter VIA does not postulate or state that the incomes which qualify for the said deduction will be excluded and not form part of the total income - AT....