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    <title>2017 (6) TMI 591 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on various tax issues, emphasizing consistency in accounting methods and compliance with statutory provisions. The Tribunal provided partial relief to the assessee on the disallowance under section 14A and allowed the deduction of interest expenditure related to taxable interest income. The appeal by the Revenue was dismissed, and the appeal by the assessee was partly allowed for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=344320</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decisions on various tax issues, emphasizing consistency in accounting methods and compliance with statutory provisions. The Tribunal provided partial relief to the assessee on the disallowance under section 14A and allowed the deduction of interest expenditure related to taxable interest income. The appeal by the Revenue was dismissed, and the appeal by the assessee was partly allowed for statistical purposes.</description>
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