2020 (11) TMI 705

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....anding Counsel JUDGMENT The only question which arises in the present Appeal filed by the Assessee is as hereunder: "Whether on facts and circumstances of the case, the Appellate Tribunal was justified in invoking Section 14A of the Income Tax Act, 1961 read with Rule 8 D of Income Tax Rules, 1962, even though the assessee had earned no exempt income in the relevant previous year?". 2. This c....