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2013 (10) TMI 1572 - AT - Income TaxExtract: .......on 14A as per which no expenditure in relation to income not includible in total income can be allowed. Therefore, in our view the disallowance of expenditure by the authorities below on the facts of the case is justified. We accordingly confirm the order of CIT(A). In the result appeal of the assessee is dismissed. Order pronounced on 30 -10-2013.
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