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    <title>2018 (2) TMI 430 - ITAT MUMBAI</title>
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    <description>The appellant&#039;s appeal challenging the disallowance u/s 14-A was dismissed by the Tribunal. The Tribunal upheld the CIT (A)&#039;s decision, emphasizing that the disallowance issue should have been raised against the original assessment order and not in the current appeal. The Tribunal found no basis for condonation of delay or admitting additional grounds related to the disallowance. The appeal was dismissed, affirming the inadmissibility of the additional grounds.</description>
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      <title>2018 (2) TMI 430 - ITAT MUMBAI</title>
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      <description>The appellant&#039;s appeal challenging the disallowance u/s 14-A was dismissed by the Tribunal. The Tribunal upheld the CIT (A)&#039;s decision, emphasizing that the disallowance issue should have been raised against the original assessment order and not in the current appeal. The Tribunal found no basis for condonation of delay or admitting additional grounds related to the disallowance. The appeal was dismissed, affirming the inadmissibility of the additional grounds.</description>
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