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    <title>2019 (4) TMI 351 - ITAT CHENNAI</title>
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    <description>The court upheld the deletion of disallowance under section 14A of the Income Tax Act for the assessment year 2013-14, as the assessee had not earned any exempt income. Additionally, the court allowed the appeal for the assessment year 2012-13, which challenged the ex-parte order due to a condoned delay in filing the appeal. The Revenue&#039;s appeal was dismissed, and the assessee&#039;s appeal was allowed for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=377907</link>
      <description>The court upheld the deletion of disallowance under section 14A of the Income Tax Act for the assessment year 2013-14, as the assessee had not earned any exempt income. Additionally, the court allowed the appeal for the assessment year 2012-13, which challenged the ex-parte order due to a condoned delay in filing the appeal. The Revenue&#039;s appeal was dismissed, and the assessee&#039;s appeal was allowed for statistical purposes.</description>
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      <pubDate>Wed, 27 Mar 2019 00:00:00 +0530</pubDate>
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