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    <title>2013 (10) TMI 382 - ITAT MUMBAI</title>
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    <description>The tribunal allowed the assessee&#039;s appeal for statistical purposes and pronounced the order on October 9, 2013. The matter was restored to the Assessing Officer for further examination to determine the appropriateness of disallowance under section 14A of the Income Tax Act, emphasizing the need for clear findings based on evidence provided by the appellant regarding the source and application of funds for investments generating tax-exempt income.</description>
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      <description>The tribunal allowed the assessee&#039;s appeal for statistical purposes and pronounced the order on October 9, 2013. The matter was restored to the Assessing Officer for further examination to determine the appropriateness of disallowance under section 14A of the Income Tax Act, emphasizing the need for clear findings based on evidence provided by the appellant regarding the source and application of funds for investments generating tax-exempt income.</description>
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