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2019 (9) TMI 910 - AT - Income TaxDisallowance u/s 14A r.w.r. 8D - HELD THAT:- Identical issue has been dealt with GUJARAT POWER CORPORAT ION LTD. AND (VICE-VERSA) [2019 (7) TMI 700 - ITAT AHMEDABAD] as relying on SHRENO LTD [2018 (12) TMI 1145 - GUJARAT HIGH COURT] hence the assessee is entitled to relief as claimed for which was rightly allowed by the CIT(A) by deleting the addition made by the Learned AO without any infirmity so as to warrant interference. The question is accordingly answered in the affirmative, i.e. in favour of the assessee and against the revenue. Disallowance applying provision of Section 115JB while completing disallowances under section 14A r.w.r. 8D - HELD THAT:- As decided in own case [2019 (7) TMI 700 - ITAT AHMEDABAD] we find from the issue citation that in the same set of facts the computation under clause (f) of explanation 1 to section 115JB as has been done by the authorities below u/s 14A r.w.r. 8D of the Income Tax Act, 1962 is not permissible and hence such disallowance is quashed the addition is therefore deleted. This ground of appeal preferred by the assessee is thus allowed
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