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    <title>2015 (11) TMI 189 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to delete the disallowance of expenses for staff at the Chairman&#039;s residence, noting the insignificance of the amount and deferring detailed examination to proper appeal proceedings. Regarding the disallowance of interest expenses under section 14A, the High Court dismissed the appeal, finding no substantial legal question in the Tribunal&#039;s order and affirming the deletion of administrative expenses disallowance due to minimal impact on tax-free income realization.</description>
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