Income Tax - Case Law - AFL Private Limited Versus Asst. CIT, Central Circle 13, Mumbai 2013 (8) TMI 597 - ITAT MUMBAI

Disallowance u/s 14 A of the Income Tax Act Held that - Initial onus to make a claim in respect of the expenditure incurred in relation to the income that does not form part of the total income, is on the assessee - Once.......... Income Tax - Case Law