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    <title>2016 (2) TMI 236 - ITAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeal by directing the disallowance of 2% of exempt income as expenditure under section 14A of the Income Tax Act. However, the Tribunal dismissed the ground regarding the set off of loss from the SEZ unit against normal business income under section 10AA of the Income Tax Act.</description>
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