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    <title>2014 (10) TMI 796 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, upholding the disallowance under sections 43B and 14A of the Income Tax Act, 1961. The issue regarding the addition under section 40(a)(ia) was remanded back to the Assessing Officer for verification. The decision was pronounced on January 29, 2014.</description>
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