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    <title>2016 (9) TMI 67 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, ruling in favor of the appellant on the disallowance of business expenditure and interest under Section 14A. However, the disallowance of interest and processing charges on loans was upheld. The interest charges under Section 234A, 234B, 234C, and 234D were considered consequential and required no further adjudication.</description>
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      <description>The Tribunal partly allowed the appeal, ruling in favor of the appellant on the disallowance of business expenditure and interest under Section 14A. However, the disallowance of interest and processing charges on loans was upheld. The interest charges under Section 234A, 234B, 234C, and 234D were considered consequential and required no further adjudication.</description>
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