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    <description>The Tribunal ruled in favor of the assessee regarding the treatment of business loss and disallowance under section 14A. However, the issue of disallowance of ROC filing fees was remanded back to the AO for further examination.</description>
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      <description>The Tribunal ruled in favor of the assessee regarding the treatment of business loss and disallowance under section 14A. However, the issue of disallowance of ROC filing fees was remanded back to the AO for further examination.</description>
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