Held no exempt income, no disallowance can be made. (AY.2012-13)
Intas Pharmaceuticals Ltd. v.ACIT (2024)114 ITR 546 (Ahd)(Trib)
S.14A : Disallowance of expenditure-Exempt income-No exempt income during year-Suo motu disallowance-No disallowance can be made.[R.8D]
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