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    <description>The Tribunal allowed the appeal of the assessee for statistical purposes, directing the Assessing Officer to reevaluate the disallowance under section 14A based on the principles laid down by the Bombay High Court.</description>
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      <description>The Tribunal allowed the appeal of the assessee for statistical purposes, directing the Assessing Officer to reevaluate the disallowance under section 14A based on the principles laid down by the Bombay High Court.</description>
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