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    <title>2015 (4) TMI 1253 - ITAT DELHI</title>
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    <description>The Tribunal allowed both appeals for statistical purposes, remanding the matters back to the AO/TPO for fresh adjudication. The issues included the disallowance under Section 14A and the adjustment to income regarding interest on loans to subsidiaries. The Tribunal stressed the importance of providing the assessee with an opportunity to be heard and considering relevant judicial precedents in the fresh adjudication.</description>
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      <description>The Tribunal allowed both appeals for statistical purposes, remanding the matters back to the AO/TPO for fresh adjudication. The issues included the disallowance under Section 14A and the adjustment to income regarding interest on loans to subsidiaries. The Tribunal stressed the importance of providing the assessee with an opportunity to be heard and considering relevant judicial precedents in the fresh adjudication.</description>
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