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2023 (6) TMI 358 - HC - Income TaxAddition u/s 14A r.w.r. 8D - According to the Tribunal, no exempt income has been earned by assessee during the period under consideration, and therefore, disallowance u/s 14A was not warranted - HELD THAT:- There is no dispute, that this issue is covered by a judgment of Cheminvest Limited [2015 (9) TMI 238 - DELHI HIGH COURT] and judgment passed in Commissioner of Income-tax, Central 1, Chennai v. Chettinad Logistics (P.) Ltd [2017 (4) TMI 298 - MADRAS HIGH COURT]. One of us i.e., Rajiv Shakdher, J., was part of the bench in Commissioner of Income-tax, Central 1, Chennai v. Chettinad Logistics (P.) Ltd [2017 (4) TMI 298 - MADRAS HIGH COURT]. Revenue does not dispute the fact, that the special leave petition preferred against the said judgment was dismissed by the Supreme Court [2018 (7) TMI 567 - SC ORDER] No substantial question of law arises for our consideration.
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