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    <description>The Tribunal partially allowed the appeal, deleting the disallowance under Section 14A regarding expenditure attributed to dividend income, upholding the CIT(A)&#039;s direction for verification on the provision for contingencies under Section 36(1)(viia), and remanding the addition on account of appreciation in the face value of investments back to the AO for re-adjudication.</description>
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      <description>The Tribunal partially allowed the appeal, deleting the disallowance under Section 14A regarding expenditure attributed to dividend income, upholding the CIT(A)&#039;s direction for verification on the provision for contingencies under Section 36(1)(viia), and remanding the addition on account of appreciation in the face value of investments back to the AO for re-adjudication.</description>
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