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    <title>2019 (10) TMI 185 - ITAT PUNE</title>
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    <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to recalculate the disallowance under Section 14A, excluding investments not generating income, and to permit the weighted deduction under Section 35(2AB) for expenses on the approved R&amp;amp;D facility. The appeal was allowed for statistical purposes on the first issue and entirely on the second issue.</description>
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      <title>2019 (10) TMI 185 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=386701</link>
      <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to recalculate the disallowance under Section 14A, excluding investments not generating income, and to permit the weighted deduction under Section 35(2AB) for expenses on the approved R&amp;amp;D facility. The appeal was allowed for statistical purposes on the first issue and entirely on the second issue.</description>
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