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    <description>The Tribunal dismissed the Revenue&#039;s appeals related to disallowances and partly allowed the assessee&#039;s C.Os. The judgments emphasized proving business expediency, considering the nature of investments, and ensuring proper computation under relevant rules for disallowances under Section 14A. The decisions were based on detailed discussions and assessments of the facts and legal provisions involved in each issue.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals related to disallowances and partly allowed the assessee&#039;s C.Os. The judgments emphasized proving business expediency, considering the nature of investments, and ensuring proper computation under relevant rules for disallowances under Section 14A. The decisions were based on detailed discussions and assessments of the facts and legal provisions involved in each issue.</description>
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