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    <title>2014 (12) TMI 340 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions in all issues presented in the case. The Revenue&#039;s appeals were dismissed regarding disallowance under section 14A read with Rule 8D(2), disallowance of Employee&#039;s Contribution to Provident Fund, addition under section 2(22)(e) of the Income Tax Act, disallowance of Club Entry Fees, and disallowance confirmed by CIT(A) under section 14A read with Rule 8D(2)(iii). The Tribunal&#039;s rulings were based on detailed analysis and findings, resulting in the dismissal of both parties&#039; appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=253996</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decisions in all issues presented in the case. The Revenue&#039;s appeals were dismissed regarding disallowance under section 14A read with Rule 8D(2), disallowance of Employee&#039;s Contribution to Provident Fund, addition under section 2(22)(e) of the Income Tax Act, disallowance of Club Entry Fees, and disallowance confirmed by CIT(A) under section 14A read with Rule 8D(2)(iii). The Tribunal&#039;s rulings were based on detailed analysis and findings, resulting in the dismissal of both parties&#039; appeals.</description>
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