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    <description>The Tribunal partly allowed the Revenue&#039;s appeal, remanding the third ground back to the CIT(A) for a fresh decision. The Tribunal upheld the CIT(A)&#039;s decisions on the other grounds, including the deletion of disallowances related to loss due to flood, restriction under Section 14A of the Income Tax Act, and expenditure covered under Section 40A(2)(a) of the Income Tax Act.</description>
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