Home / 
Section 14A and Rule 8D Not Applicable: No Fresh Investment or Expenditure by Assessee This Year.
X X X X Extracts X X X X
X X X X Extracts X X X X
....When no fresh investment has been made by the assessee during the year under assessment nor it has incurred any expenditure the question of invoking provisions contained u/s 14A read with Rule 8D does not arise. - AT....
TaxTMI
TaxTMI