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    <title>2019 (12) TMI 139 - ITAT MUMBAI</title>
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    <description>The tribunal partly allowed the appeal, directing the AO to delete the additions made to book profits under Section 115JB for the disallowed depreciation and to recompute the disallowance under Section 14A, excluding investments in foreign subsidiaries and mutual funds. The tribunal also directed the deletion of additions to book profits under Section 115JB related to the Section 14A disallowance.</description>
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      <title>2019 (12) TMI 139 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=389256</link>
      <description>The tribunal partly allowed the appeal, directing the AO to delete the additions made to book profits under Section 115JB for the disallowed depreciation and to recompute the disallowance under Section 14A, excluding investments in foreign subsidiaries and mutual funds. The tribunal also directed the deletion of additions to book profits under Section 115JB related to the Section 14A disallowance.</description>
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