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    <title>2016 (12) TMI 753 - ITAT MUMBAI</title>
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    <description>The Tribunal set aside the lower authorities&#039; findings and directed a fresh examination by the AO to determine if the disallowance under section 14A r.w. Rule 8D is warranted. The matter was restored to the AO for proper adjudication after considering the observations made. The assessee&#039;s grounds were treated as allowed for statistical purposes, and the appeal for A.Y. 2010-11 was allowed accordingly.</description>
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      <description>The Tribunal set aside the lower authorities&#039; findings and directed a fresh examination by the AO to determine if the disallowance under section 14A r.w. Rule 8D is warranted. The matter was restored to the AO for proper adjudication after considering the observations made. The assessee&#039;s grounds were treated as allowed for statistical purposes, and the appeal for A.Y. 2010-11 was allowed accordingly.</description>
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