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    <title>2020 (4) TMI 705 - ITAT PUNE</title>
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    <description>The Tribunal partly allowed the appeal, remanding the issue of classification of the additional income for fresh adjudication and allowing the ground related to disallowance under Section 14A, reducing it to Rs. 6,000 based on the investments yielding exempt income. The order emphasized the need for a fair opportunity for the assessee to present additional evidence and arguments.</description>
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      <description>The Tribunal partly allowed the appeal, remanding the issue of classification of the additional income for fresh adjudication and allowing the ground related to disallowance under Section 14A, reducing it to Rs. 6,000 based on the investments yielding exempt income. The order emphasized the need for a fair opportunity for the assessee to present additional evidence and arguments.</description>
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