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    <title>2018 (12) TMI 396 - ITAT MUMBAI</title>
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    <description>The Tribunal restored issues on disallowance under section 14A r/w rule 8D and deduction under section 80IB(9) to the Assessing Officer for fresh adjudication. The Revenue&#039;s appeals were dismissed due to low tax effect and issue redundancy. The Tribunal stressed adherence to the Special Bench decision in Vireet Investment Pvt. Ltd. and awaited the pending Supreme Court decision on section 80IB(9).</description>
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      <description>The Tribunal restored issues on disallowance under section 14A r/w rule 8D and deduction under section 80IB(9) to the Assessing Officer for fresh adjudication. The Revenue&#039;s appeals were dismissed due to low tax effect and issue redundancy. The Tribunal stressed adherence to the Special Bench decision in Vireet Investment Pvt. Ltd. and awaited the pending Supreme Court decision on section 80IB(9).</description>
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