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2019 (12) TMI 1601 - AT - Income TaxDisallowance u/s. 14A r.w.r. 8D - whether assessee has not earned any exempt income ? - HELD THAT:- It is an undisputed fact that assessee has not earned any exempt income during the year. Facts being identical respectfully following the said decision in assessee’s own case [2019 (6) TMI 1674 - ITAT MUMBAI] we do not find any infirmity in the order passed by the Ld.CIT(A) in deleting the disallowance on the ground that assessee has not earned any exempt income during the assessment year under consideration. - Decided against revenue.
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