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    <title>2013 (10) TMI 1403 - ITAT PUNE</title>
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    <description>The ITAT Pune dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s appeal regarding eligibility for deduction u/s. 80IA(4) of the Income-tax Act, disallowance under section 14A of the IT Act, and disallowance of claimed expenditure. The decision was based on legal precedents and interpretations, directing the Assessing Officer to consider the expenditure for computing the deduction. The judgment was pronounced on 30-10-2013.</description>
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      <description>The ITAT Pune dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s appeal regarding eligibility for deduction u/s. 80IA(4) of the Income-tax Act, disallowance under section 14A of the IT Act, and disallowance of claimed expenditure. The decision was based on legal precedents and interpretations, directing the Assessing Officer to consider the expenditure for computing the deduction. The judgment was pronounced on 30-10-2013.</description>
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