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2013 (11) TMI 1656 - AT - Income TaxDisallowance made under section 14A - Held that:- Since the investments in shares of group concerns are within the course of trading activities and out of commercial expediency and the decision of the Hon’ble Supreme Court in the case of S.A.Builders (2006 (12) TMI 82 - SUPREME COURT ) is applicable to the assessee, the provisions of section 14A are not applicable.
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