Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Disallowance u/s. 14A read with Rule 8D - expenditure related to Dividend income - A bald assertion by AO that he is not accepting the assessee’s claim is arbitrary and so cannot be justified. The AO has not applied his mind while dealing with the issue and his action smacks of arbitrariness and therefore his action cannot be sustained.
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