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2019 (2) TMI 1706 - HC - Income TaxDisallowance u/s 14A - HELD THAT - Question in this case is squarely covered by the decision of this court in ACB India v. Assistant Commissioner of Income Tax 2015 (4) TMI 224 - DELHI HIGH COURT . Furthermore the disallowance calculated exceeded the value of investment itself and is therefore contrary to the ruling in Cheminvest Ltd. v. Commissioner of Income Tax 2015 (9) TMI 238 - DELHI HIGH COURT . As such no question of law arises in the present appeal.
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