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    <title>2012 (8) TMI 980 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, affirming the deletion of the disallowance made by the Assessing Officer under section 14A read with Rule 8D. The decision was based on the absence of any claim of expenditure by the assessee in relation to income not forming part of the total income, thereby negating the need for invoking Rule 8D for disallowance.</description>
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      <title>2012 (8) TMI 980 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=179043</link>
      <description>The Tribunal dismissed the appeal, affirming the deletion of the disallowance made by the Assessing Officer under section 14A read with Rule 8D. The decision was based on the absence of any claim of expenditure by the assessee in relation to income not forming part of the total income, thereby negating the need for invoking Rule 8D for disallowance.</description>
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