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    <description>The Tribunal set aside the CIT(A)&#039;s decision and remanded the case for reconsideration, focusing on the application of Section 14A and Section 36(1)(iii) of the Income-tax Act. The CIT(A) was directed to allow both parties a fair chance to present their arguments and calculate any disallowances in accordance with the relevant legal provisions. The appeal was deemed allowed for statistical purposes.</description>
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