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2021 (4) TMI 964 - HC - Income TaxDisallowance u/s 14A r.w.r. 8D - HELD THAT:- As for the assessment year 2013-14, the assessee has not earned any exempted income. The aforesaid fact has not been disputed by the revenue, and therefore, the ITAT was justified in allowing the appeal preferred by the assessee. - Decided in favour of assessee.
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