Kerala H.C : sub-clause (f) of Explanation to section 115JA authorises addition to the book profit on the proportionate expenditure attributable to the exempted income

High Court Of Kerala CIT Vs. Dhanalekshmi Bank Ltd. Assessment Year : 1999-2000 Section : 14A, 147, 115JA, 28(i), 234D C.N. Ramachandran Nair And K. Surendra Mohan, Jj. IT Appeal Nos. 1758, 1772 & 1778 Of 2009 October  22, 2010 JUDGMENT C. N. Ramachandran Nair, J. – All the three appeals are filed by the…

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