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    <title>2021 (9) TMI 214 - ITAT DELHI</title>
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    <description>The Tribunal found the addition under section 14A to be unjustified as the assessee had not earned any exempt income during the relevant assessment year. Relying on previous judgments and the absence of exempt income, the Tribunal allowed the appeal and deleted the addition in its entirety.</description>
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      <description>The Tribunal found the addition under section 14A to be unjustified as the assessee had not earned any exempt income during the relevant assessment year. Relying on previous judgments and the absence of exempt income, the Tribunal allowed the appeal and deleted the addition in its entirety.</description>
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