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    <description>The Tribunal dismissed the appeal filed by the AO and partly allowed the appeal of the assessee. The disallowance under Section 14A was restricted to Rs. 11,663, and the levy of interest under Section 234B was not separately adjudicated.</description>
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      <description>The Tribunal dismissed the appeal filed by the AO and partly allowed the appeal of the assessee. The disallowance under Section 14A was restricted to Rs. 11,663, and the levy of interest under Section 234B was not separately adjudicated.</description>
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