Tag Archives: Bajaj Energy (P.) Ltd.

Section 80-IA Deduction Capped at Gross Total Income, PF Interest Allowable, and Section 14A Inapplicable Without Exempt Income

By | July 22, 2026

Section 80-IA Deduction Capped at Gross Total Income, PF Interest Allowable, and Section 14A Inapplicable Without Exempt Income Issue Section 80-IA Capping: Whether deduction under Section 80-IA can be set off against the Gross Total Income (including Capital Gains) up to the limit prescribed under Section 80A(2), or if it must be restricted solely to… Read More »