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2019 (9) TMI 1481 - AT - Income TaxDisallowance u/s 14A - CIT-A held that the amount of disallowance u/s.14A could be restricted to the amount of exempt income only - HELD THAT:- Since the Ld. CIT(A) followed the decision of the Hon’ble Supreme Court in the case of PCIT v. State Bank of Patiala (2018 (11) TMI 1565 - SC ORDER) we do not find any reason to interfere with the order of the Ld.CIT(A) and hence dismiss the revenue’s appeal.
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