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    <description>The ITAT upheld the Ld. CIT(A)&#039;s decision to delete the disallowance of loss claimed by the assessee on derivative trading and the addition made under section 14A read with Rule 8D due to the absence of exempt income. The Tribunal found no infirmity in the Ld. CIT(A)&#039;s orders and dismissed the revenue&#039;s appeal accordingly.</description>
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