ITAT remanded matter to consider submission of assessee that dividend earned was incidental to her business income

INCOME TAX : Where Commissioner (Appeals) confirmed disallowance under section 14A without considering submissions of assessee that it was maintaining separate books of account and that earning of dividend income was incidental to business income of assessee, matter was to be remanded back to Commissioner (Appeals) to consider submissions of assessee and to verify from books of account that assessee was maintaining separate accounts

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