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2017 (4) TMI 1332 - AT - Income TaxDisallowance u/s 14A - Held that:- As no interest was warranted on account of interest component. The disallowance offered by the assessee was certainly much more than adequate- particularly as the factual elements embedded in learned counsel’s contentions are not even disputed before us. We, therefore, vacate the impugned disallowance - Decided in favour of assessee.
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