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    <description>The Tribunal partly allowed the appeal by remanding the rental income issue back to the AO for fresh examination, directing re-computation of disallowance under section 14A, and admitting the education cess deduction claim for consideration in line with the jurisdictional High Court&#039;s decision.</description>
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      <description>The Tribunal partly allowed the appeal by remanding the rental income issue back to the AO for fresh examination, directing re-computation of disallowance under section 14A, and admitting the education cess deduction claim for consideration in line with the jurisdictional High Court&#039;s decision.</description>
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