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2013 (7) TMI 1198 - AT - Income TaxExtract: ....... the provisions of Section 14A of the Act and marking disallowance of the interest of Rs.24,261/-. The action of the Ld. CIT(A) in deleting the addition of Rs. 24,261 is thus upheld. The Ground Nos. 3 & 4 involving the Issue NO-2 are thus rejected. 14. In result, appeal is dismissed. The order is pronounced in the open court on 19th July/ 2013.
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