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    <title>2016 (9) TMI 545 - ITAT MUMBAI</title>
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    <description>The tribunal allowed the appeal, directing the AO to delete the disallowances made on all three issues: disallowance u/s 14A of the Act, disallowance out of bad debts written off, and adhoc disallowance out of manufacturing and other expenses. The tribunal corrected errors in the computation and noted practical difficulties faced by the assessee in producing evidence, ultimately finding the explanations reasonable and overturning the disallowances.</description>
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      <title>2016 (9) TMI 545 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=332284</link>
      <description>The tribunal allowed the appeal, directing the AO to delete the disallowances made on all three issues: disallowance u/s 14A of the Act, disallowance out of bad debts written off, and adhoc disallowance out of manufacturing and other expenses. The tribunal corrected errors in the computation and noted practical difficulties faced by the assessee in producing evidence, ultimately finding the explanations reasonable and overturning the disallowances.</description>
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