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    <description>The Tribunal partially allowed the appeal by deleting the interest disallowance under Section 14A of the Income Tax Act, upholding the disallowance of administrative expenses, and remanding the deduction claim under Section 35(2AB) and the disallowance of sundry balances written off under Section 36(1)(vii) for fresh examination by the Assessing Officer.</description>
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      <description>The Tribunal partially allowed the appeal by deleting the interest disallowance under Section 14A of the Income Tax Act, upholding the disallowance of administrative expenses, and remanding the deduction claim under Section 35(2AB) and the disallowance of sundry balances written off under Section 36(1)(vii) for fresh examination by the Assessing Officer.</description>
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