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    <title>2014 (1) TMI 898 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing relief on bad debts that were written off and setting aside the disallowance under section 14A for reconsideration. The appellant successfully argued that the bad debts were genuinely written off and should not be subject to double disallowance. The Tribunal emphasized aligning with relevant Supreme Court and High Court judgments in granting relief to the appellant on both issues.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing relief on bad debts that were written off and setting aside the disallowance under section 14A for reconsideration. The appellant successfully argued that the bad debts were genuinely written off and should not be subject to double disallowance. The Tribunal emphasized aligning with relevant Supreme Court and High Court judgments in granting relief to the appellant on both issues.</description>
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