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    <title>2016 (10) TMI 56 - ITAT PUNE</title>
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    <description>The Tribunal held that interest attributable to partners should not be disallowed under section 14A, but interest payable to parties other than partners would be subject to Rule 8D(2)(ii). The Tribunal remanded the matter back to the Assessing Officer for re-computation of disallowance under Rule 8D r.w.s. 14A. The appeal of the assessee was partly allowed.</description>
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      <title>2016 (10) TMI 56 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=333036</link>
      <description>The Tribunal held that interest attributable to partners should not be disallowed under section 14A, but interest payable to parties other than partners would be subject to Rule 8D(2)(ii). The Tribunal remanded the matter back to the Assessing Officer for re-computation of disallowance under Rule 8D r.w.s. 14A. The appeal of the assessee was partly allowed.</description>
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