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    <title>2012 (4) TMI 731 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, dismissing the revenue&#039;s appeal. The issue of disallowance under section 14A was remanded to the Assessing Officer for fresh consideration, following the direction to apply Rule 8D. The Tribunal upheld the CIT(A)&#039;s decisions on other matters, including allowing deductions under section 80IA for certain income and expenses, and dismissing appeals regarding expenditure on maintenance of garden, shelved projects, feasibility studies, and interest under section 244A.</description>
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      <link>https://www.taxtmi.com/caselaws?id=197307</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeal, dismissing the revenue&#039;s appeal. The issue of disallowance under section 14A was remanded to the Assessing Officer for fresh consideration, following the direction to apply Rule 8D. The Tribunal upheld the CIT(A)&#039;s decisions on other matters, including allowing deductions under section 80IA for certain income and expenses, and dismissing appeals regarding expenditure on maintenance of garden, shelved projects, feasibility studies, and interest under section 244A.</description>
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