2013 (11) TMI 529

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.... ORDER This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 has to be dismissed for multifarious reasons. The assessee had earned exempt dividend income of Rs.1,96,57,658/-. The respondent- assessee had themselves disallowed Rs.17,26,027/- as expenditure incurred on earning of exempt income under Section 14A of the Act. The Assessing Officer did not record any finding tha....