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    <title>2012 (9) TMI 1152 - ITAT INDORE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the deletion of the addition made under section 14A of the Income Tax Act. The decision was based on the finding that the interest earnings exceeded the payments to the banks, leading to the conclusion that there was no justification for the disallowance. The Tribunal considered the arguments presented by both parties and referenced relevant case laws to support its decision. The judgment was pronounced on 4th September 2012.</description>
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