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ABCI Infrastructure P. Ltd. v. ACIT (2023) 154 taxmann.com 397 /104 ITR 95 (Guwahati) (Trib)

S .14A : Disallowance of expenditure-Exempt income-Disallowance of expenditure cannot exceed exempt income earned .[R.8D]

Disallowance of expenditure cannot exceed exempt income earned.(AY. 2014-15, 2017-18 to 2019-20)