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2015 (10) TMI 2517 - AT - Income TaxDisallowance u/s 14A - Held that:- If there is no exempt income claimed by the assessee, then there is no disallowance ought to be made u/s 14A of the Income-tax Act. See CIT vs. Corrtech Energy P. Ltd [2014 (3) TMI 856 - GUJARAT HIGH COURT ] - Decided in favour of assessee.
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