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    <title>2013 (10) TMI 926 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on both issues, confirming the restriction of disallowance under Section 14A r.w. Rule 8D and the deletion of the addition regarding foreign travel expenses. The judgments were based on legal provisions, previous decisions, and the proper application of tax laws, resulting in the dismissal of the revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions on both issues, confirming the restriction of disallowance under Section 14A r.w. Rule 8D and the deletion of the addition regarding foreign travel expenses. The judgments were based on legal provisions, previous decisions, and the proper application of tax laws, resulting in the dismissal of the revenue&#039;s appeal.</description>
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