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    <title>2020 (2) TMI 1438 - ITAT BANGALORE</title>
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    <description>The Tribunal upheld the CIT(Appeals)&#039; decision to delete the disallowance under section 14A, emphasizing that the absence of exempt income meant no disallowance should be made. The Tribunal referenced relevant case law to support its decision and rejected the revenue&#039;s appeal, finding no merit in it.</description>
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      <description>The Tribunal upheld the CIT(Appeals)&#039; decision to delete the disallowance under section 14A, emphasizing that the absence of exempt income meant no disallowance should be made. The Tribunal referenced relevant case law to support its decision and rejected the revenue&#039;s appeal, finding no merit in it.</description>
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