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    <description>The Tribunal partly allowed the appeals of the assessee for assessment years 2012-13 and 2013-14. The disallowance under section 14A was restricted to the exempt income earned by the assessee, and the charging of interest under sections 234B, 234C, and 234D was upheld, with directions to the AO for re-computation if necessary.</description>
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      <description>The Tribunal partly allowed the appeals of the assessee for assessment years 2012-13 and 2013-14. The disallowance under section 14A was restricted to the exempt income earned by the assessee, and the charging of interest under sections 234B, 234C, and 234D was upheld, with directions to the AO for re-computation if necessary.</description>
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