Whether on the facts and in circumstances of thecaseand in law, Hon’ble ITAT was justified in deleting the addition of Rs. 5,79,95,481/- on the ground that when there is no exempt income declared during the year, there cannot be any disallowance u/s. 14A of the Income Tax Act, 1961 read with Rule 8D of the Income Tax Rules, 1962 while confirming the order of the Ld. CIT(A) restricting the disallowance to Rs. 1,16,03,269/- under Rule 8D(2)(ii) of the I.T. Rules, 1962 ?