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    <title>2013 (12) TMI 525 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal for statistical purposes. It directed the Assessing Officer to re-examine disallowances under section 14A and to permit belated payments made within the grace period for PF and ESIC. The interest charged under sections 234C and 220(2) was dismissed as the appellant did not press the issue.</description>
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      <title>2013 (12) TMI 525 - ITAT MUMBAI</title>
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      <description>The Tribunal partly allowed the appeal for statistical purposes. It directed the Assessing Officer to re-examine disallowances under section 14A and to permit belated payments made within the grace period for PF and ESIC. The interest charged under sections 234C and 220(2) was dismissed as the appellant did not press the issue.</description>
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