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    <description>The appeal was partly allowed for statistical purposes, with the Tribunal ruling in favor of the assessee on both issues. The Tribunal directed the AO to accept the disallowance under section 14A read with rule 8D as calculated by the assessee and to recalculate the interest under section 234C after granting TDS credit.</description>
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      <description>The appeal was partly allowed for statistical purposes, with the Tribunal ruling in favor of the assessee on both issues. The Tribunal directed the AO to accept the disallowance under section 14A read with rule 8D as calculated by the assessee and to recalculate the interest under section 234C after granting TDS credit.</description>
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