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High Court Overturns AO's Additional Disallowance Due to Lack of Justification u/s 14A of Income Tax Act.

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....Disallowance u/s 14A - assessee has suo moto disallowed sum u/s. 14A - AO, without giving a finding as to how much administrative expenditure have been incurred to earn the exempt income, had made disallowance - Action of AO is not correct - HC....

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