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    <title>AO&#039;s Disallowance u/s 14A Overturned by CIT(A) Due to Lack of Connection Between Income and Expenditure.</title>
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    <description>Disallowance u/s 14A - The AO has not shown any relation between the exempt income and expenditure incurred. Therefore, Ld. CIT(A) has rightly held that the AO has not followed the directions of the ITAT and the Hon. High Court of Court of Delhi - AT</description>
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      <description>Disallowance u/s 14A - The AO has not shown any relation between the exempt income and expenditure incurred. Therefore, Ld. CIT(A) has rightly held that the AO has not followed the directions of the ITAT and the Hon. High Court of Court of Delhi - AT</description>
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