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    <title>2019 (7) TMI 665 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the assessee&#039;s eligibility for a 100% deduction under Section 80IC for the 8th year, allowing the appeal in part. Consequently, the disallowances under Sections 14A and 36(1)(iii) were deemed infructuous, and the miscellaneous income was considered eligible for deduction. The order was pronounced on 10.07.2019 in the Open Court.</description>
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      <title>2019 (7) TMI 665 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=382969</link>
      <description>The Tribunal upheld the assessee&#039;s eligibility for a 100% deduction under Section 80IC for the 8th year, allowing the appeal in part. Consequently, the disallowances under Sections 14A and 36(1)(iii) were deemed infructuous, and the miscellaneous income was considered eligible for deduction. The order was pronounced on 10.07.2019 in the Open Court.</description>
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