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    <title>2017 (9) TMI 379 - ITAT DELHI</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal, deleting the disallowance made under section 14A of the Income Tax Act. The Tribunal found that the disallowance was not sustainable as the authorities did not question the correctness of the Assessee&#039;s claim. Additionally, the Tribunal ruled in favor of the Assessee based on the precedent set by previous decisions, concluding that the disallowance should be deleted.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeal, deleting the disallowance made under section 14A of the Income Tax Act. The Tribunal found that the disallowance was not sustainable as the authorities did not question the correctness of the Assessee&#039;s claim. Additionally, the Tribunal ruled in favor of the Assessee based on the precedent set by previous decisions, concluding that the disallowance should be deleted.</description>
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