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    <title>2017 (4) TMI 1533 - ITAT BANGALORE</title>
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    <description>The Tribunal dismissed the assessee&#039;s appeal against the CIT(Appeals) order for Assessment Year 2013-14. Despite the appellant&#039;s arguments regarding the applicability of section 14A, investments from accumulated reserves, and the strategic nature of subsidiary investments, the Tribunal found no grounds to overturn the CIT(Appeals) decision. The appellant&#039;s request for filing additional grounds was not considered due to their absence during the hearing. The Tribunal upheld the CIT(Appeals) order, resulting in the dismissal of the assessee&#039;s appeal.</description>
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      <title>2017 (4) TMI 1533 - ITAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=293976</link>
      <description>The Tribunal dismissed the assessee&#039;s appeal against the CIT(Appeals) order for Assessment Year 2013-14. Despite the appellant&#039;s arguments regarding the applicability of section 14A, investments from accumulated reserves, and the strategic nature of subsidiary investments, the Tribunal found no grounds to overturn the CIT(Appeals) decision. The appellant&#039;s request for filing additional grounds was not considered due to their absence during the hearing. The Tribunal upheld the CIT(Appeals) order, resulting in the dismissal of the assessee&#039;s appeal.</description>
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      <pubDate>Fri, 21 Apr 2017 00:00:00 +0530</pubDate>
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