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    <title>2011 (9) TMI 994 - ITAT NEW DELHI</title>
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    <description>The Tribunal upheld the disallowance of the additional warranty provision of Rs. 91.70 lacs, dismissing the assessee&#039;s appeal. Regarding the disallowance under Section 14A for administrative expenses related to dividend income, the Tribunal restored the issue to the AO for a fresh decision, allowing both the assessee and revenue appeals partly for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=175459</link>
      <description>The Tribunal upheld the disallowance of the additional warranty provision of Rs. 91.70 lacs, dismissing the assessee&#039;s appeal. Regarding the disallowance under Section 14A for administrative expenses related to dividend income, the Tribunal restored the issue to the AO for a fresh decision, allowing both the assessee and revenue appeals partly for statistical purposes.</description>
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