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2014 (4) TMI 1188 - ITAT MUMBAIDisallowance u/s 14A - Held That:- The disallowance of expenditure is always in relation to the claim of expenditure and it cannot be more than the claim itself. Considering the order of Delhi Benches of the Tribunal in case of Gillette Group India Pvt. Ltd. Vs ACIT, we are of the opinion that the matter should be remanded to the files of the AO to examine the expenses debited to the P&L Account and exclude the unconnected expenses for the purpose of quantifying the disallowance u/s 14A of the Act. AO shall adjudicate the issue afresh in accordance with the set principle of the law after affording a reasonable opportunity of being heard to the assessee. - Decided in favor of assessee.
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