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    <title>2019 (4) TMI 1781 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed both the Revenue&#039;s and the assessee&#039;s appeals, upholding the CIT(A)&#039;s order entirely. The Tribunal relied on legal precedents, including decisions from the Delhi High Court and the Supreme Court, in determining the deletion of additions under Section 14A of the Income Tax Act, the set off of carried forward speculative loss, computation of disallowance under Section 14A for shares/investments, and disallowance for strategic investments. The Tribunal&#039;s decision was based on a comprehensive analysis of the law and facts presented.</description>
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