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2017 (9) TMI 379 - ITAT DELHIDisallowance made u/s. 14A - expenses related to earning of income on which tax is not payable in the eyes of law - Held that:- Disallowance out of expenses incurred by the assessee in the course of his practice as a Senior Advocate is not sustainable as at no stage it has been said that the authorities found any dissatisfaction as regards the correctness of the claim made by the assessee. In view of above, no disallowance under section 14A is sustainable in the eyes of law. We further find considerable cogency in the assessee’s counsel submission that the issue in dispute is squarely covered by the ITAT, ‘G’ Bench, New Delhi decision passed in assessee’s own case for the AY 2008-09 [2016 (12) TMI 864 - ITAT DELHI] wherein same held. - Decided in favour of assessee.
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