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    <title>2021 (2) TMI 738 - ITAT INDORE</title>
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    <description>The Tribunal held that the assessment order was not erroneous or prejudicial to the revenue as the Assessing Officer had properly examined the issue of disallowance under Section 14A. The Tribunal quashed the Principal Commissioner of Income Tax&#039;s order under Section 263 and restored the original assessment order dated 28.06.2016. The appeal of the assessee was allowed, and the judgment was pronounced on 17.02.2021.</description>
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      <description>The Tribunal held that the assessment order was not erroneous or prejudicial to the revenue as the Assessing Officer had properly examined the issue of disallowance under Section 14A. The Tribunal quashed the Principal Commissioner of Income Tax&#039;s order under Section 263 and restored the original assessment order dated 28.06.2016. The appeal of the assessee was allowed, and the judgment was pronounced on 17.02.2021.</description>
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