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    <title>2013 (8) TMI 827 - ITAT MUMBAI</title>
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    <description>The appeal was partly allowed. The Tribunal upheld the disallowance of the expenditure written off as capital in nature, directed the deletion of the interest expenditure disallowance, and restricted the disallowance under section 14A to indirect expenditure only.</description>
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      <description>The appeal was partly allowed. The Tribunal upheld the disallowance of the expenditure written off as capital in nature, directed the deletion of the interest expenditure disallowance, and restricted the disallowance under section 14A to indirect expenditure only.</description>
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