We have published an article analyzing in detail the provisions of Section 14A read with Rule 8D of Income Tax Rules in our website. Here is the direct link to the same:
Section 14A r.w. Rule 8D - A DETAILED ANALYSIS
Thanks
M/s Subbaraya Aiyar, Padmanabhan & Ramamani
Advocates, Chennai
http://www.saprlaw.com/
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