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2016 (10) TMI 1294 - AT - Income TaxDisallowance u/s 14A r.w.r. 8D - HELD THAT:- There is consistent view that in case there is no exempt income claimed by the assessee in the return of income, no disallowance can be made by the Revenue. Accordingly, in the present case, we confirm the order of the CIT (A) deleting the disallowance of expenses. Resultantly, this appeal of the Revenue stands dismissed.
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