Deputy Commissioner Of Income Tax vs Emc Limited
Whether retention money deducted by contractees, on which TDS was deducted under section 194C, constitutes accrued income taxable in the year of deduction of TDS, despite contractual conditions for its release being unfulfilled --- Held No. Whether disallowance under section 14A read with Rule 8D can be made when no exempt income was earned during the year --- Held No.
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