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    <title>2016 (6) TMI 737 - ITAT CHANDIGARH</title>
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    <description>The Tribunal partly allowed the appeal, directing the deletion of disallowances under Section 14A and for capitalization of interest. The Tribunal ruled in favor of the assessee regarding the disallowance of interest on advances given to two parties. The grounds not pressed were dismissed, and general grounds required no adjudication.</description>
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