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    <title>2021 (3) TMI 1212 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the appeal challenging the interpretation of Section 14A(1) of the Income Tax Act, Circular No. 5 of 2014 issued by the CBDT, justification of expenditure related to income not forming part of total income, nature of license fee paid to the Department of Telecommunication, and computation of exemption under section 10A of the Act. The court held that the questions of law raised were already addressed in previous judgments and could not be entertained, leading to the dismissal of the appeal.</description>
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      <description>The High Court dismissed the appeal challenging the interpretation of Section 14A(1) of the Income Tax Act, Circular No. 5 of 2014 issued by the CBDT, justification of expenditure related to income not forming part of total income, nature of license fee paid to the Department of Telecommunication, and computation of exemption under section 10A of the Act. The court held that the questions of law raised were already addressed in previous judgments and could not be entertained, leading to the dismissal of the appeal.</description>
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