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2019 (4) TMI 2089 - AT - Income TaxDisallowance on account of derecognized interest - CIT-A deleted the addition - HELD THAT:- After perusing the aforesaid order of the Hon’ble High Court of Delhi [2014 (5) TMI 1225 - DELHI HIGH COURT] we note that the issue in dispute has been decided in favour of the assessee and therefore, Ld. CIT(A) has observed that since the issue has been decided in earlier years in favour of the assessee in its own case by the Hon’ble High Court, the addition to income on this account made in the impugned order was rightly deleted. Hence, in our considered opinion there is no illegality or infirmity in the finding of the Ld. CIT(A) on the issues in dispute, therefore, we uphold the action of the Ld. CIT(A) on the issues in dispute and reject the grounds raised by the Revenue.
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