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    <title>2014 (7) TMI 996 - ITAT AHMEDABAD</title>
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    <description>The ITAT allowed the Assessee&#039;s appeal regarding the disallowance under section 14A of the Income Tax Act, stating that no further disallowance was necessary beyond what the Assessee had already disallowed. However, the ITAT dismissed the appeal concerning the disallowance under section 43B of the Income Tax Act, upholding the CIT(A)&#039;s decision on this issue. The judgment provided detailed reasoning for each issue, considering the applicable laws, precedents, and factual circumstances presented during the proceedings.</description>
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      <title>2014 (7) TMI 996 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=249960</link>
      <description>The ITAT allowed the Assessee&#039;s appeal regarding the disallowance under section 14A of the Income Tax Act, stating that no further disallowance was necessary beyond what the Assessee had already disallowed. However, the ITAT dismissed the appeal concerning the disallowance under section 43B of the Income Tax Act, upholding the CIT(A)&#039;s decision on this issue. The judgment provided detailed reasoning for each issue, considering the applicable laws, precedents, and factual circumstances presented during the proceedings.</description>
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      <pubDate>Fri, 25 Jul 2014 00:00:00 +0530</pubDate>
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