ITAT, Kolkata: Disallowance U/S 14A Not to be Considered While Computing Book Profit - (16 May 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal, Kolkata has ruled that the disallowance under Section 14A of the Income Tax Act, 1961 cannot be considered while computing book profit under Section 115JB of the Income Tax Act.
Tags : INCOME TAX APPELLATE TRIBUNAL SECTION 14A INCOME TAX ACT 1961 BOOK PROFIT
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