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    <description>The appeal filed by the Assessee was allowed for statistical purposes. The Tribunal accepted the reasons provided for the delay in filing the appeal, remanded the issue of disallowance under section 14A for a reasonable basis calculation, directed the set off of unabsorbed depreciation against capital gains income, and instructed the AO to allow the benefit under section 80-G for a donation after necessary verification.</description>
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      <description>The appeal filed by the Assessee was allowed for statistical purposes. The Tribunal accepted the reasons provided for the delay in filing the appeal, remanded the issue of disallowance under section 14A for a reasonable basis calculation, directed the set off of unabsorbed depreciation against capital gains income, and instructed the AO to allow the benefit under section 80-G for a donation after necessary verification.</description>
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