NEW DRIVER: MOSER BAER DIGITAL SIGNATURE

MOSER BAER DIGITAL SIGNATURE DRIVER DETAILS:

Type: Driver
File Name: moser_baer_13717.zip
File Size: 40.1 MB
Rating:
4.2
80 (4.2)
Downloads: 48
Supported systems: Windows XP (32/64-bit), Windows Vista, Windows 7, Windows 8.1, Windows 10
Price: Free* (*Free Registration Required)

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MOSER BAER DIGITAL SIGNATURE DRIVER



But the applicability of Rule 8D can not be done away by the assessee. AR relied upon the decision of Maxopp Investment Ltd. Having regard to the language of Section 14A 2 of the Act, read with Rule 8D of the Rules, we also make it clear that before applying the theory of apportionment, the AO needs to record satisfaction that having regard to the kind of the assessee, suo moto disallowance under Section 14A was not correct. It will be in those cases where the assessee in his return has himself apportioned moser baer digital signature the AO was not accepting the said apportionment.

In that eventuality, it will have to record its satisfaction to this effect. In fact, the assessee in its return of income has not determined any administrative expenditure moser baer digital signature in relation to those investments, which would earn tax-free income. The assessee has also not determined or allocated any expenditure on account of interest in relation to the average investment of Rs.

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Therefore, it will be appropriate to remand back this issue to the file of the Assessing Officer for re-computation of disallowance under Section 14A of the Act as per the law. AR submitted that the assessee, in Junei.

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