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2014 (1) TMI 1350 - AT - Income TaxDisallowance u/s 14A - Held that:- The assessee's assertion that the entire interest expenditure was attributable to business income was "not backed by any evidence or material on record - The CIT(A) made no mistake in upholding the disallowance in terms of section 14A read with Rule 8D - Decided against assessee.
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