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    <title>2019 (6) TMI 792 - ITAT MUMBAI</title>
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    <description>The appeal filed by the assessee was allowed as the Tribunal resolved all three issues in favor of the assessee. The disallowance under s.14A r.w. Rule 8D(2)(iii) was revised to &amp;amp;8377; 34,21,118, adjustments under special provisions of Section 115JB were restricted to the same amount, and the disallowance of bad debts in respect of unrealized rent was found in favor of the assessee. The Tribunal upheld the revisions, setting aside the CIT(A)&#039;s order and directing the AO accordingly.</description>
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      <title>2019 (6) TMI 792 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=381715</link>
      <description>The appeal filed by the assessee was allowed as the Tribunal resolved all three issues in favor of the assessee. The disallowance under s.14A r.w. Rule 8D(2)(iii) was revised to &amp;amp;8377; 34,21,118, adjustments under special provisions of Section 115JB were restricted to the same amount, and the disallowance of bad debts in respect of unrealized rent was found in favor of the assessee. The Tribunal upheld the revisions, setting aside the CIT(A)&#039;s order and directing the AO accordingly.</description>
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      <pubDate>Fri, 14 Jun 2019 00:00:00 +0530</pubDate>
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