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AO couldn’t invoke rule 8D without proving that sec. 14A disallowance made by assessee was unsatisfactory
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AO couldn’t invoke rule 8D without proving that sec. 14A disallowance made by assessee was unsatisfactory
Posted on
on
February 23, 2019
Tenet Tax Daily February 23 2019
By
tenettax-team
Corporate Tax
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AO couldn’t apply Rule 8D just because interest free & interest bearing funds were used for making investment
Sale of shares demarcated as investment in balance sheet chargeable to tax as capital gains
