Section 14A Disallowance Not Applicable in MAT Computation u/s 115JB, Deemed Artificial and Excluded from P&L.

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....MAT computation - The disallowance made u/s 14A of the Act read with Rule 8D is only artificial disallowance and obviously the same is not debited in the profit and loss account and the same cannot be imported into clause (f) of Explanation to Section 115JB - AT....