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2018 (9) TMI 883 - SCH - Income TaxDisallowance under Section 14A - calculation of disallowance figures - Tribunal did not accept the figure of disallowance worked out by the assessee - Held that:- In this Special Leave Petition, the tax effect is less than rupees one Crore and is covered by the Circular of CBDT. Accordingly, the Special Leave Petition is dismissed.
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