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    <title>2011 (8) TMI 148 - Bombay High Court</title>
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    <description>The High Court upheld the Income Tax Appellate Tribunal&#039;s decision to delete the disallowance of interest under Section 14A. The Court found no evidence linking the interest expenditure to the earning of dividend income, resulting in the appeal&#039;s dismissal without costs awarded.</description>
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      <description>The High Court upheld the Income Tax Appellate Tribunal&#039;s decision to delete the disallowance of interest under Section 14A. The Court found no evidence linking the interest expenditure to the earning of dividend income, resulting in the appeal&#039;s dismissal without costs awarded.</description>
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