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    <description>The tribunal partly allowed the assessee&#039;s appeal, remanding the matter of the acquisition of office premises for fresh adjudication. The tribunal upheld the CIT(A)&#039;s decisions on the disallowance under Section 14A and the deletion of the addition related to the loss on the sale of shares. The tribunal directed the AO to verify facts and provide a fair opportunity for the assessee to substantiate its claims.</description>
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