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    <description>The Gujarat HC dismissed the Revenue&#039;s appeal against the ITAT&#039;s judgment, which deleted a disallowance under section 14A of the Act. The disallowed amount was Rs. 2,12,25,108. The HC upheld the Tribunal&#039;s decision based on a previous judgment in the same assessee&#039;s case.</description>
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      <description>The Gujarat HC dismissed the Revenue&#039;s appeal against the ITAT&#039;s judgment, which deleted a disallowance under section 14A of the Act. The disallowed amount was Rs. 2,12,25,108. The HC upheld the Tribunal&#039;s decision based on a previous judgment in the same assessee&#039;s case.</description>
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