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Whether on the facts and circumstances of thecase, the Ld. CIT(A) was justified in directing to re-compute the disallowance under Rule 8D(2)(iii) on the average value those shares which have yielded the exempted dividend income notwithstanding the facts that those shares were hold as strategic investment.

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Sec. 14A of Income Tax Act, 1961— Expenditure incurred—Deputy CIT vs. OBEROI HOTELS PVT. LTD.[2020] 25 ITCD Online 069 (ITAT-KOLKATA)