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    <title>2021 (10) TMI 823 - ITAT MUMBAI</title>
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    <description>The tribunal held that disallowance under Section 14A with Rule 8D should be limited to the exempt income received during the year. The tribunal dismissed the challenges to Staff Welfare, Entertainment, and Miscellaneous expenses as not pressed. The assessee&#039;s appeal was partially allowed, while the revenue&#039;s appeal was dismissed. The decision was issued on 07.09.2021.</description>
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      <description>The tribunal held that disallowance under Section 14A with Rule 8D should be limited to the exempt income received during the year. The tribunal dismissed the challenges to Staff Welfare, Entertainment, and Miscellaneous expenses as not pressed. The assessee&#039;s appeal was partially allowed, while the revenue&#039;s appeal was dismissed. The decision was issued on 07.09.2021.</description>
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