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2018 (4) TMI 128 - AT - Income TaxSection 14A r.w. Rule 8D disallowance - Held that:- As decided in assessee's own case [2017 (4) TMI 1332 - ITAT AHMEDABAD] no interest was warranted on account of interest component. The disallowance offered by the assessee was certainly much more than adequateparticularly as the factual elements embedded in learned counsel's contentions are not even disputed before us. We, therefore, vacate the impugned disallowance - Decided in favour of assessee.
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