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    <title>2014 (5) TMI 1135 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the appeals, remanding various issues to the Assessing Officer for reconsideration in accordance with statutory provisions. Notably, disallowances under Section 14A for interest and administrative expenses were to be re-computed based on whether investments were made from borrowed or non-borrowed funds. Additionally, decisions on bad debts, depreciation on assets leased back, and various other expenses were subject to re-evaluation by the AO, following the Tribunal&#039;s directions.</description>
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      <description>The Tribunal partly allowed the appeals, remanding various issues to the Assessing Officer for reconsideration in accordance with statutory provisions. Notably, disallowances under Section 14A for interest and administrative expenses were to be re-computed based on whether investments were made from borrowed or non-borrowed funds. Additionally, decisions on bad debts, depreciation on assets leased back, and various other expenses were subject to re-evaluation by the AO, following the Tribunal&#039;s directions.</description>
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