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    <title>2016 (5) TMI 360 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, remanding the issues of disallowance under Section 14A and interest under Section 234D for reconsideration. The Revenue&#039;s appeal and the assessee&#039;s cross-objection on the allowability of bad debts were dismissed. The Tribunal emphasized the significance of judicial precedents and factual context in determining the nature of expenses and deductions under the Income Tax Act.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal, remanding the issues of disallowance under Section 14A and interest under Section 234D for reconsideration. The Revenue&#039;s appeal and the assessee&#039;s cross-objection on the allowability of bad debts were dismissed. The Tribunal emphasized the significance of judicial precedents and factual context in determining the nature of expenses and deductions under the Income Tax Act.</description>
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