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    <title>No Disallowance u/s 14A with Rule 8D if No Expenditure Incurred for Dividend Income.</title>
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    <description>Disallowance u/s 14A r.w.r. 8D - When no expenditure is incurred by the assessee in earning the dividend income, no notional expenditure could be deducted from the said income, thus no disallowance u/s 14A was called for - AT</description>
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      <description>Disallowance u/s 14A r.w.r. 8D - When no expenditure is incurred by the assessee in earning the dividend income, no notional expenditure could be deducted from the said income, thus no disallowance u/s 14A was called for - AT</description>
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