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2016 (7) TMI 925 - HC - Income TaxAddition u/s 14A - CIT(A) deleted the addition - Held that:- The sole question arisen in this appeal is squarely covered by decision of this Court in case of Commissioner of Income Tax vs. Corrtech Energy P. Ltd. reported in [2014 (3) TMI 856 - GUJARAT HIGH COURT ] wherein held disallowance under section 14A of the Act could not be made as the assessee did not make any claim for exemption of any income from payment of tax - Decided in favour of assessee
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