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    <description>The Tribunal restored all appeals to the Commissioner of Income Tax (Appeals) to rework the disallowance of expenses under Section 14A for all assessment years in accordance with the law. The Commissioner was directed to provide clear findings on the nature of disallowed expenses and consider the submissions by the assessee. The appeals were allowed for statistical purposes.</description>
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      <description>The Tribunal restored all appeals to the Commissioner of Income Tax (Appeals) to rework the disallowance of expenses under Section 14A for all assessment years in accordance with the law. The Commissioner was directed to provide clear findings on the nature of disallowed expenses and consider the submissions by the assessee. The appeals were allowed for statistical purposes.</description>
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