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2018 (10) TMI 1343 - AT - Income TaxDisallowance u/s 14A - Assessee had not claimed exempt income - Held that:- CIT-A had deleted the disallowance u/s.14A r.w.r. 8D relying on a decision of this Tribunal in assessee’s own case for assessment year 2010-2011. We also find that the Hon’ble Jurisdictional High Court in the case of Redington India Ltd vs. Addl. CIT [2017 (1) TMI 318 - MADRAS HIGH COURT] had held that Section 14A of the Act had no application when assessee had not claimed exempt income. - Decided in favour of assessee.
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