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    <title>2017 (2) TMI 1418 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal concerning disallowance under section 14A of the Income Tax Act. It directed the Assessing Officer to exclude strategic investments from the disallowance calculation, focusing only on the remaining investment balance for the disallowance. This decision emphasized the importance of providing detailed information to support exclusions of strategic investments from the scope of disallowance under section 14A.</description>
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      <description>The Tribunal partially allowed the appeal concerning disallowance under section 14A of the Income Tax Act. It directed the Assessing Officer to exclude strategic investments from the disallowance calculation, focusing only on the remaining investment balance for the disallowance. This decision emphasized the importance of providing detailed information to support exclusions of strategic investments from the scope of disallowance under section 14A.</description>
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