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<h1>Appeal Dismissed by High Court for 2004-05 Income Tax Assessment</h1> <h3>Commissioner of Income Tax, Jalandhar-I, Jalandhar Versus M/s Max India Limited</h3> The High Court of Punjab and Haryana dismissed the appeal against the order of the Income Tax Appellate Tribunal for the assessment year 2004-05, in line ... Disallowance u/s 14A - Allowance of legal and professional expenses - HELD THAT:- The result in this appeal will follow the result in Commissioner of Income Tax, Jalandhar-I, Jalandhar v. M/s Max India Limited. [2016 (11) TMI 1012 - PUNJAB AND HARYANA HIGH COURT] which we disposed of by a separate order and judgment of even date. The High Court of Punjab and Haryana dismissed the appeal against the order of the Income Tax Appellate Tribunal for the assessment year 2004-05. The decision followed a previous judgment in a related case.