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    <title>2013 (7) TMI 977 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to re-examine the disallowance under section 14A after verifying the claim of the assessee regarding the absence of expenses for earning dividend income. The estimated disallowance of expenses was justified but restricted to 5% of total expenses.</description>
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      <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to re-examine the disallowance under section 14A after verifying the claim of the assessee regarding the absence of expenses for earning dividend income. The estimated disallowance of expenses was justified but restricted to 5% of total expenses.</description>
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