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2013 (8) TMI 999 - ITAT CHENNAIAddition u/s 14A - Held that:- Assessing Officer and the CIT(A) have nowhere applied mind arriving at ‘satisfaction’ qua assessee’s plea that it had not incurred any expenditure in earning the impugned dividend income, we deem it fit to directing Assessing Officer to re-decide the matter after affording adequate opportunity of hearing to the assessee.
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