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    <description>The Tribunal allowed the appeal for the assessment year 2010-11 for statistical purposes and remanded the matter to the Assessing Officer for reevaluation for the assessment year 2011-12. The Tribunal emphasized the necessity of providing evidence and recording satisfaction for disallowances under section 14A, directing a reconsideration of the issue in light of submissions and legal precedents. The decision underscored the importance of a comprehensive examination of facts and adherence to legal standards in such cases.</description>
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