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    <title>2021 (9) TMI 1126 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, directing the Assessing Officer to limit the disallowance under section 14A to the exempt income amount and to permit the deduction for education cess and higher education cess under section 40A(ii) of the Act.</description>
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      <description>The Tribunal allowed the appeal, directing the Assessing Officer to limit the disallowance under section 14A to the exempt income amount and to permit the deduction for education cess and higher education cess under section 40A(ii) of the Act.</description>
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