THE SOUTH INDIAN BANK LTD. vs. THE COMMISSIONER OF INCOME TAX
C.A. No.-009606-009606 - 2011Supreme Court09 Sept 2021
Bench: HON'BLE MR. JUSTICE HRISHIKESH ROY
Section 14Section 14A
Capital
Gains & Income from other sources. The Section 14A relates
to expenditure incurred in relation to income which are not
includable