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    <description>The Tribunal remitted the disallowance under section 14A back to the CIT(A) for fresh decisions in assessment years 2001-02, 2006-07, and 2007-08. The disputes centered on the lack of nexus for disallowance, with the Tribunal emphasizing compliance with legal provisions and directives. The appeals were allowed for statistical purposes, highlighting the importance of adhering to legal procedures in tax assessments.</description>
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