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Expenditure Disallowed by AO u/s 14A and Rule 8D for Accurate MAT Calculation u/s 115JB(2.
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....Addition made u/s 14A r.w. 115JB - MAT computation - AO has rightly disallowed the expenditure of ₹ 73,07,018/- by invoking the provisions of Section 14A read with Rule 8D of Income Tax Rules, 1962 for computing book profit u/s 115JB(2) read with clause (f) to explanation 1 to clause 115JB(2) - AT....