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2012 (10) TMI 712 - ITAT, DELHIDisallowance u/s 14A - Not been doing any business activity - Held that:- Assessee except reiterating his stand, could not demonstrate how the rental income, interest income or dividend income of the assessee is to be assessed as a business income. All the incomes resulted to it are incidental income of its past investment or a rental income. The assessee failed to file computation of income in respect to AY 2008-09 in order to indicate the business income shown by him - against assessee.
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