S. 14A Expenses incurred in relation to the income which does not form part of ‘business profits’ cannot be allowed as deduction

IN THE ITAT MUMBAI BENCH ‘L’

State Bank of Mauritius Ltd.

versus

Deputy Director of Income-tax, (International Taxation) – 2(1)

IT APPEAL NOS. 2254 & 3005 (MUM.) OF 2005

Please become a Premium member. If you are already a Premium member, login here to access the full content.