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2018 (7) TMI 646 - SCH - Income TaxAddition on 14A - Tribunal setting aside the issue of 'interest expenses' to the file of the Assessing Officer and deleting the 'other expenses' towards earning exempt income - eligible for deduction under Section 80IA - receipt from Certified Emission Reduction (CER) generated out of capital projects - Held that:- Special Leave petition is dismissed both on the ground of delay as well as on merits.
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