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2018 (1) TMI 1401

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....)<br>Dated:- 31-1-2018<br>ITA 102/2018 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE S. RAVINDRA BHAT And HON&#39;BLE MR. JUSTICE A. K. CHAWLA For the Appellant : Mr. Rahul Chaudhary, Sr. Standing C....

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....he decision of this Court in Commissioner of Income Tax v. Joint Investment Pvt. Ltd. 372 ITR 694. In Joint Investment Pvt. Ltd. (supra), it was held that the disallowance under Section 14A should not....