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    <description>The Tribunal set aside the decision and directed the Assessing Officer to re-compute the disallowance of expenses under section 14A of the Income Tax Act. The Tribunal emphasized the assessee&#039;s responsibility to provide accurate working for the disallowance and stressed the importance of a fair hearing and submission of necessary evidence. The appeal was allowed for statistical purposes, with instructions for the re-computation of the disallowance by the Assessing Officer.</description>
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