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    <description>The appeals for assessment years 2010-11 and 2011-12 were partly allowed, directing the AO to delete the addition made under section 14A while computing book profits. Additional grounds raised by the assessee were dismissed. The appeal by the revenue for assessment year 2013-14 was dismissed as no infirmity was found in the CIT(A)&#039;s view on the applicability of section 194C.</description>
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