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    <title>2013 (6) TMI 755 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, rejecting disallowance under section 14A on interest expenditure but upholding it on administrative expenditure. The decision emphasized the significance of the source of funds and the nature of investments in determining the applicability of disallowances under Rule 8D of the Income Tax Rules.</description>
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      <description>The Tribunal partially allowed the appeal, rejecting disallowance under section 14A on interest expenditure but upholding it on administrative expenditure. The decision emphasized the significance of the source of funds and the nature of investments in determining the applicability of disallowances under Rule 8D of the Income Tax Rules.</description>
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