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2019 (3) TMI 286 - AT - Income TaxDisallowance u/s 14A - Investments yielding dividend income - HELD THAT:- Direct the AO to consider the investments which are giving exempt income for the purpose of computing disallowance under Rule 8D(2)(iii). Accordingly, all these appeals are partly allowed for statistical purposes in view of the above directions. See ACIT vs. Vireet Investments [2017 (6) TMI 1124 - ITAT DELHI]
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