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    <description>The Tribunal partially allowed the appeal, directing the AO to delete the addition related to bad debts and sustaining the disallowance under Section 14A read with Rule 8D at Rs. 62,904.</description>
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      <description>The Tribunal partially allowed the appeal, directing the AO to delete the addition related to bad debts and sustaining the disallowance under Section 14A read with Rule 8D at Rs. 62,904.</description>
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