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    <title>2019 (2) TMI 981 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions, allowing deductions under Sections 80IC and 80IB, restricting disallowance under Section 14A to the exempt income amount, and excluding the disallowance under Section 14A for tax liability computation under Section 115JB. The Revenue&#039;s appeal and the assessee&#039;s cross-objection were dismissed, affirming the lower court&#039;s rulings.</description>
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      <title>2019 (2) TMI 981 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=375354</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decisions, allowing deductions under Sections 80IC and 80IB, restricting disallowance under Section 14A to the exempt income amount, and excluding the disallowance under Section 14A for tax liability computation under Section 115JB. The Revenue&#039;s appeal and the assessee&#039;s cross-objection were dismissed, affirming the lower court&#039;s rulings.</description>
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