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    <title>2019 (6) TMI 1431 - ITAT MUMBAI</title>
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    <description>The appeals were partly allowed, with several grounds being remanded back to the Assessing Officer for fresh examination and others being decided in favor of the assessee based on precedents and consistency in the assessee&#039;s own case. Notably, disallowances under sections 36(1)(iii), 14A r.w.r. 8D, Pooja Expenses, Club Expenses, and MAT credit under section 115JAA were either restricted or allowed based on legal interpretations and past decisions. The Tribunal directed the Assessing Officer to re-compute certain adjustments and interest charges in accordance with the law.</description>
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      <description>The appeals were partly allowed, with several grounds being remanded back to the Assessing Officer for fresh examination and others being decided in favor of the assessee based on precedents and consistency in the assessee&#039;s own case. Notably, disallowances under sections 36(1)(iii), 14A r.w.r. 8D, Pooja Expenses, Club Expenses, and MAT credit under section 115JAA were either restricted or allowed based on legal interpretations and past decisions. The Tribunal directed the Assessing Officer to re-compute certain adjustments and interest charges in accordance with the law.</description>
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