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    <description>The ITAT dismissed the Misc. Application challenging the disallowance of Rs. 55.15 Lacs under section 14A of the Act and the addition of the same amount to book profits for liability under section 115JB of the Act. The Tribunal found no errors apparent on the record and rejected the arguments presented by the assessee, upholding its original decision on both issues.</description>
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      <description>The ITAT dismissed the Misc. Application challenging the disallowance of Rs. 55.15 Lacs under section 14A of the Act and the addition of the same amount to book profits for liability under section 115JB of the Act. The Tribunal found no errors apparent on the record and rejected the arguments presented by the assessee, upholding its original decision on both issues.</description>
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