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    <title>2013 (11) TMI 962 - ITAT MUMBAI</title>
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    <description>The tribunal allowed the assessee&#039;s appeal for statistical purposes on October 31, 2013, emphasizing the need for a fair and reasonable approach in disallowing expenditure under Section 14A of the Income Tax Act. The matter was restored to the Commissioner of Income Tax (Appeals) for further consideration in accordance with legal provisions and the tribunal&#039;s observations regarding the requirement of reasonable estimation of administrative expenditure.</description>
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      <description>The tribunal allowed the assessee&#039;s appeal for statistical purposes on October 31, 2013, emphasizing the need for a fair and reasonable approach in disallowing expenditure under Section 14A of the Income Tax Act. The matter was restored to the Commissioner of Income Tax (Appeals) for further consideration in accordance with legal provisions and the tribunal&#039;s observations regarding the requirement of reasonable estimation of administrative expenditure.</description>
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