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    <title>2014 (7) TMI 3 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal upheld the deletion of the disallowance under section 14A, emphasizing that the expenses were not related to earning exempt income from the partnership firm. The decision was based on a thorough analysis of the appellant&#039;s investments, expenses, and income sources, supported by relevant legal precedents. The Tribunal found no infirmity in the CIT(A)&#039;s order and dismissed the Revenue&#039;s appeal.</description>
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      <description>The Appellate Tribunal upheld the deletion of the disallowance under section 14A, emphasizing that the expenses were not related to earning exempt income from the partnership firm. The decision was based on a thorough analysis of the appellant&#039;s investments, expenses, and income sources, supported by relevant legal precedents. The Tribunal found no infirmity in the CIT(A)&#039;s order and dismissed the Revenue&#039;s appeal.</description>
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