2014 (9) TMI 1158

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..... e Court : The appeal is admitted on the following substantial question of law in relation to the assessment year 2000-2001: "Whether the Tribunal erred in affirming the disallowance on ad hoc estimate @1% of the dividend income, out of the assessee's overall expenditure, under Section 14A and failed to appreciate that Section 14A in relation to dividend income is not relevant, where the investmen .....

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