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    <title>2019 (11) TMI 928 - ITAT DELHI</title>
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    <description>The Income Tax Appellate Tribunal ruled in favor of the appellant, holding that the disallowance made by the Assessing Officer under section 14A of the Income Tax Act lacked statutory credentials due to the failure to provide a detailed explanation for dissatisfaction with the appellant&#039;s claim. As a result, the further disallowance was deemed invalid, and the specific amount was deleted. The appeal was allowed for statistical purposes.</description>
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      <title>2019 (11) TMI 928 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=388679</link>
      <description>The Income Tax Appellate Tribunal ruled in favor of the appellant, holding that the disallowance made by the Assessing Officer under section 14A of the Income Tax Act lacked statutory credentials due to the failure to provide a detailed explanation for dissatisfaction with the appellant&#039;s claim. As a result, the further disallowance was deemed invalid, and the specific amount was deleted. The appeal was allowed for statistical purposes.</description>
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