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    <description>The Tribunal allowed both appeals filed by the assessee for statistical purposes. The issue of disallowance under Section 14A of the Income Tax Act was remanded to the Assessing Officer for re-evaluation based on the Supreme Court&#039;s guidelines in Maxopp Investments Ltd. The Tribunal concluded that the disallowance required re-examination in accordance with the law, setting aside the orders of the lower authorities.</description>
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