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AO couldn’t apply Rule 8D just because interest free & interest bearing funds were used for making investment
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Corporate Tax
AO couldn’t apply Rule 8D just because interest free & interest bearing funds were used for making investment
Posted on
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February 23, 2019
Tenet Tax Daily February 22 2019
By
tenettax-team
Corporate Tax
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Sum received from sharing infrastructure facilities with other telecom co. eligible for sec. 80-IA deduction
AO couldn’t invoke rule 8D without proving that sec. 14A disallowance made by assessee was unsatisfactory