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    <description>The appeals regarding disallowance of expenses under section 14A of the Income-tax Act, 1961 for assessment years 2013-14 and 2014-15 were partly allowed for statistical purposes by the Tribunal. The Tribunal found that the Assessing Officer had properly satisfied the conditions for disallowance under section 14A but remitted the matters back to the AO for fresh consideration in line with earlier directions. The judgments were pronounced on 17 September 2021.</description>
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