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    <title>2014 (11) TMI 1174 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the order of the Ld.CIT(Appeals) for the assessment year 2009-10. The disallowance under section 14A, prior period expenses treatment, and foreign exchange fluctuation loss were all upheld based on factual findings and consistent policies. The Tribunal found no merit in the Revenue&#039;s general grounds, considering all relevant factors and case laws.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal against the order of the Ld.CIT(Appeals) for the assessment year 2009-10. The disallowance under section 14A, prior period expenses treatment, and foreign exchange fluctuation loss were all upheld based on factual findings and consistent policies. The Tribunal found no merit in the Revenue&#039;s general grounds, considering all relevant factors and case laws.</description>
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