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2017 (12) TMI 811 - HC - Income TaxAddition u/s 14A - Held that:- If the assessee has not earned any taxfree income, the corresponding expenditure incurred cannot be taken into consideration for disallowance. See Commissioner of Income Tax v. Shivam Motors (P) Ltd. [2014 (5) TMI 592 - ALLAHABAD HIGH COURT] - Decided in favour of assessee.
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