Entries in books of account isn’t a decisive factor to determine deduction u/s 44C

INCOME TAX : Disallowance made under section 14A read with rule 8D is to be carried out on basis of netting of interest expenditure

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000196885/entries-in-books-of-account-isn’t-a-decisive-factor-to-determine-deduction-us-44c.aspx