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    <title>2019 (8) TMI 330 - ITAT MUMBAI</title>
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    <description>The Income Tax Appellate Tribunal (ITAT) upheld the decisions of the Commissioner of Income Tax (Appeals) (CIT(A)) to delete disallowances under sections 14A and 36(1)(va) read with section 2(24)(x) of the Income Tax Act. However, the ITAT remanded the issue of ad hoc disallowance of travel expenses back to the Assessing Officer for fresh examination. The revenue&#039;s appeal was partially allowed for statistical purposes.</description>
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      <description>The Income Tax Appellate Tribunal (ITAT) upheld the decisions of the Commissioner of Income Tax (Appeals) (CIT(A)) to delete disallowances under sections 14A and 36(1)(va) read with section 2(24)(x) of the Income Tax Act. However, the ITAT remanded the issue of ad hoc disallowance of travel expenses back to the Assessing Officer for fresh examination. The revenue&#039;s appeal was partially allowed for statistical purposes.</description>
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