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    <title>2019 (1) TMI 877 - ITAT JAIPUR</title>
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    <description>The tribunal partially allowed the appeal, determining that interest paid to partners is not subject to disallowance under Section 14A. However, disallowance was confirmed under Rule 8D(iii) due to the absence of specific grounds raised by the assessee. The matter was remanded for recomputation under Rule 8D.</description>
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      <description>The tribunal partially allowed the appeal, determining that interest paid to partners is not subject to disallowance under Section 14A. However, disallowance was confirmed under Rule 8D(iii) due to the absence of specific grounds raised by the assessee. The matter was remanded for recomputation under Rule 8D.</description>
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