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    <title>2020 (4) TMI 52 - ITAT MUMBAI</title>
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    <description>The tribunal partly allowed the appeal, upholding the Assessing Officer&#039;s jurisdiction to rework the disallowance under Section 14A but limiting the disallowance to Rs. 2,31,984. The tribunal also vacated the addition of the disallowance under Section 14A to the book profit for Section 115JB computation, modifying the CIT(A)&#039;s order accordingly.</description>
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      <description>The tribunal partly allowed the appeal, upholding the Assessing Officer&#039;s jurisdiction to rework the disallowance under Section 14A but limiting the disallowance to Rs. 2,31,984. The tribunal also vacated the addition of the disallowance under Section 14A to the book profit for Section 115JB computation, modifying the CIT(A)&#039;s order accordingly.</description>
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