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    <title>2021 (9) TMI 1037 - ITAT DELHI</title>
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    <description>The ITAT allowed the appeal, setting aside the disallowance under Section 14A of the Income Tax Act. The ITAT ruled in favor of the assessee, noting that no exempt income was earned during the relevant year, and directed the Assessing Officer to delete the disallowance amount.</description>
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      <description>The ITAT allowed the appeal, setting aside the disallowance under Section 14A of the Income Tax Act. The ITAT ruled in favor of the assessee, noting that no exempt income was earned during the relevant year, and directed the Assessing Officer to delete the disallowance amount.</description>
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