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2020 (8) TMI 319 - AT - Income TaxDisallowance u/s 14A - assessee received exempt income which is not part of the taxable income and it is clear from the computation of income - HELD THAT:- As relying on MAXOPP INVESTMENT LTD. [2018 (3) TMI 805 - SUPREME COURT] we restrict the disallowance u/s.14A of the Act upto the exempt income received by the assessee during the impugned assessment year.
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