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    <title>2016 (1) TMI 1401 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, setting aside the CIT(A)&#039;s decision. It directed the AO to recalculate the disallowance under section 14A r.w. Rule 8D(2)(iii) based on investments yielding dividend income during the relevant year, in line with the Delhi High Court&#039;s ruling.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, setting aside the CIT(A)&#039;s decision. It directed the AO to recalculate the disallowance under section 14A r.w. Rule 8D(2)(iii) based on investments yielding dividend income during the relevant year, in line with the Delhi High Court&#039;s ruling.</description>
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