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    <title>2011 (4) TMI 706 - ITAT, Mumbai</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, deleting the addition on interest accrued on securities not due for payment. Consequently, the disallowance under Section 14A was reconsidered, directing the AO to recalculate following High Court guidelines. The appeal was partly allowed for statistical purposes, setting aside lower authorities&#039; orders on these issues.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, deleting the addition on interest accrued on securities not due for payment. Consequently, the disallowance under Section 14A was reconsidered, directing the AO to recalculate following High Court guidelines. The appeal was partly allowed for statistical purposes, setting aside lower authorities&#039; orders on these issues.</description>
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