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In the result, this appeal filed by Revenue in ITA
Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am
116 taxmann.com 564(Chennai-trib), where tribunal held that dividend from companies are chargeable to tax in India and are not exempt from tax, and hence there is no applicability of Section 14A, by holding as under: “ 9. The second effective issue raised by assessee in its appeal for ay: 2009-10 concerns with disallowance