Disallowance 14A Rule 8D3-Computation of total Assets include current liabilities also
March 11, 2016
Income Tax, ITAT, Judgments
Disallowance u/s 14A Rule 8D3-Computation of total Assets include current liabilities also ITAT Delhi in a recent judgment has remanded the case to the Assessing Officer noticing that the AO for the purpose of disallowance u/s 14A computed incorrect value of “total assets” as per Rule 8D by excluding …