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2017 (12) TMI 1794 - AT - Income TaxDisallowance u/s.14A to the amount of dividend income claimed by the assessee as exempt - HELD THAT:- Commissioner of Income Tax (Appeals) was justified in restricting the disallowance made u/s.14A of the Act, to the exempt income claimed by the assessee. We do not find any reason to interfere with the order of the ld.CIT(A) for both the years. See JOINT INVESTMENTS PVT LTD VERSUS COMMISSIONER OF INCOME TAX [2015 (3) TMI 155 - DELHI HIGH COURT].
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