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    <title>2020 (8) TMI 845 - ITAT PUNE</title>
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    <description>The appeals of the assessee for assessment years 2011-12 and 2012-13 were partly allowed. The disallowances made under sections 35(2AB) and 35(1)(iv) were rectified, with the assessee being entitled to claim higher deductions. The challenge under section 14A for the assessment year 2012-13 was remanded for fresh verification due to incorrect disallowances made by the assessee.</description>
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      <description>The appeals of the assessee for assessment years 2011-12 and 2012-13 were partly allowed. The disallowances made under sections 35(2AB) and 35(1)(iv) were rectified, with the assessee being entitled to claim higher deductions. The challenge under section 14A for the assessment year 2012-13 was remanded for fresh verification due to incorrect disallowances made by the assessee.</description>
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