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2019 (4) TMI 351 - AT - Income TaxDisallowance made u/s 14A r.w. Rule 8D - no exempt income received - HELD THAT:- Admittedly, since, the assessee has not earned any dividend income in the assessment year under consideration, the ld. CIT(A) rightly following the decision in the case of Redington (India) Ltd. v. Addl. CIT [2017 (1) TMI 318 - MADRAS HIGH COURT] and directed to delete the addition. - Decided in favour of assessee.
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