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    <description>The Tribunal partly allowed the appeal, confirming the disallowance of administrative expenditure related to earning dividends under Rule 8D but remanding the interest expenditure issue back to the Assessing Officer for further examination. The addition of the principal portion of lease rent as income was upheld, with the Tribunal finding against the assessee based on the CIT(A)&#039;s order and a previous High Court decision in the appellant&#039;s case for a prior assessment year.</description>
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      <description>The Tribunal partly allowed the appeal, confirming the disallowance of administrative expenditure related to earning dividends under Rule 8D but remanding the interest expenditure issue back to the Assessing Officer for further examination. The addition of the principal portion of lease rent as income was upheld, with the Tribunal finding against the assessee based on the CIT(A)&#039;s order and a previous High Court decision in the appellant&#039;s case for a prior assessment year.</description>
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