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2009 (2) TMI 8 - HC - Income TaxTribunal has expressed an apprehension that disallowance u/s 14A which the AO is required to ascertain will be quantified keeping in mind only the dividend income arising from shares held as investment and not in respect of the dividend on shares which are part of stock-in-trade – held that apprehension is misconceived as dividend both on shares which form part of investment as well as those which are part of stock-in-trade is exempt u/s 10(33) - no question of law arise – appeals dismissed
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