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    <description>The appellate tribunal partially allowed the appeal regarding the disallowance of expenses under section 14A of the Income Tax Act, 1961. It rejected the mechanical application of rule 8D and upheld the assessee&#039;s claim for disallowance at Rs. 1,00,000. The tribunal also dismissed the ground concerning the disallowance of expenditure claimed as a donation due to the lack of arguments presented.</description>
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      <description>The appellate tribunal partially allowed the appeal regarding the disallowance of expenses under section 14A of the Income Tax Act, 1961. It rejected the mechanical application of rule 8D and upheld the assessee&#039;s claim for disallowance at Rs. 1,00,000. The tribunal also dismissed the ground concerning the disallowance of expenditure claimed as a donation due to the lack of arguments presented.</description>
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