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    <title>2017 (3) TMI 1858 - ITAT BANGALORE</title>
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    <description>The appellant challenged the disallowance under section 14A of the Income Tax Act, disputing the total income and tax computed by the assessing officer. The appellant argued that the decision was based on conjectures and assumptions rather than facts, specifically contesting the disallowance made under section 14A rwr 8D of the Act. Additionally, the appellant raised concerns about the lack of consistency in decision-making and procedural irregularities regarding the denial of liability for interest under sections 234B &amp;amp; 234C of the Act. The appellant sought consequential relief and emphasized the importance of justice in the appeal outcome.</description>
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      <link>https://www.taxtmi.com/caselaws?id=297362</link>
      <description>The appellant challenged the disallowance under section 14A of the Income Tax Act, disputing the total income and tax computed by the assessing officer. The appellant argued that the decision was based on conjectures and assumptions rather than facts, specifically contesting the disallowance made under section 14A rwr 8D of the Act. Additionally, the appellant raised concerns about the lack of consistency in decision-making and procedural irregularities regarding the denial of liability for interest under sections 234B &amp;amp; 234C of the Act. The appellant sought consequential relief and emphasized the importance of justice in the appeal outcome.</description>
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