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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s deletion of disallowances under Section 14A read with Rule 8D and Section 69C. The Tribunal emphasized factual findings and precedents supporting the CIT(A)&#039;s decision, stating that the disallowances were unwarranted based on evidence and legal provisions.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s deletion of disallowances under Section 14A read with Rule 8D and Section 69C. The Tribunal emphasized factual findings and precedents supporting the CIT(A)&#039;s decision, stating that the disallowances were unwarranted based on evidence and legal provisions.</description>
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