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    <title>2016 (4) TMI 1352 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, remanding all issues raised by the assessee for fresh adjudication in accordance with legal precedents and principles of natural justice. The disallowances of interest and other expenditures under section 14A, denial of exemption for long-term capital gains under section 10(38), amortization of ESOP expenses, software expenditure, and broken period interest were all remanded for reconsideration based on previous Tribunal orders and High Court judgments.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, remanding all issues raised by the assessee for fresh adjudication in accordance with legal precedents and principles of natural justice. The disallowances of interest and other expenditures under section 14A, denial of exemption for long-term capital gains under section 10(38), amortization of ESOP expenses, software expenditure, and broken period interest were all remanded for reconsideration based on previous Tribunal orders and High Court judgments.</description>
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