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    <title>2015 (8) TMI 41 - ITAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeal partly, directing the Assessing Officer to modify the order regarding disallowance u/s. 14A of the Income Tax Act. The Tribunal found discrepancies in the disallowance calculations by the AO, emphasizing adherence to specific criteria under Rule 8D. The disallowance was limited to amounts under Rule 8D(i) and (iii), based on proper compliance with Section 14A.</description>
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      <description>The Tribunal allowed the appeal partly, directing the Assessing Officer to modify the order regarding disallowance u/s. 14A of the Income Tax Act. The Tribunal found discrepancies in the disallowance calculations by the AO, emphasizing adherence to specific criteria under Rule 8D. The disallowance was limited to amounts under Rule 8D(i) and (iii), based on proper compliance with Section 14A.</description>
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