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Dhanalakshmi Bank Ltd. v. CIT (2019) 410 ITR 280/ 261 Taxman 521 /177 DTR 48/ 308 CTR 484(Ker.)(HC)

S. 14A : Disallowance of expenditure-Exempt income–Provision is applicable only from the year 2007 -98 onwards.

Court held that, provision is applicable only from the year 2007 -98 onwards. (A. Ys. 1996 -97 to 2006 -07)