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    <title>2018 (11) TMI 1413 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal filed by the revenue. It upheld the disallowance of weighted deduction under section 35(2AB) for R&amp;amp;D expenditure but allowed the same under section 37(1). Additionally, the disallowance of expenses related to exempt income under section 14A was restricted to the amount of Rs. 10,000 as determined by the assessee.</description>
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      <description>The Tribunal partly allowed the appeal filed by the revenue. It upheld the disallowance of weighted deduction under section 35(2AB) for R&amp;amp;D expenditure but allowed the same under section 37(1). Additionally, the disallowance of expenses related to exempt income under section 14A was restricted to the amount of Rs. 10,000 as determined by the assessee.</description>
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