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    <description>The appeal against the CIT(A) order for Assessment Year 2005-06 was partly allowed. The claim for deduction of municipal taxes on premises used for business was dismissed due to lack of evidence of business use. The discrepancy in TDS amount on repairing charges was resolved in favor of the assessee based on ledger account entries. The issue of disallowance under section 14A of the IT Act on dividend income was remanded for a fresh decision considering related expenses. The decision was pronounced on 02-12-2011.</description>
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