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    <title>2016 (5) TMI 1464 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the disallowances under sections 14A and 35D of the Income Tax Act, 1961, confirming the AO&#039;s and CIT(A)&#039;s decisions. The Tribunal emphasized that the assessee did not sufficiently justify the deductions claimed and that statutory provisions and judicial precedents supported the disallowances. The appeal was dismissed on 27th May 2016 in Chennai.</description>
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      <description>The Tribunal upheld the disallowances under sections 14A and 35D of the Income Tax Act, 1961, confirming the AO&#039;s and CIT(A)&#039;s decisions. The Tribunal emphasized that the assessee did not sufficiently justify the deductions claimed and that statutory provisions and judicial precedents supported the disallowances. The appeal was dismissed on 27th May 2016 in Chennai.</description>
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