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2015 (3) TMI 1113 - ITAT DELHIAddition u/s 14A - CIT(a) deleted the addition in part - Held that:- There is no common interest expenditure in the present case – as per the uncontroverted submissions of the assessee, no portion of interest really survives for allocation under rule 8D(2)(ii). However, as the ld. CIT(A) has given partial relief and the assessee is not in appeal against the same, all we can hold is that the relief granted by the ld. CIT(A) does not need to be disturbed at the instance of the revenue. We thus decline to interfere in the matter in this appeal by the Assessing Officer. - Decided against revenue
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