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    <title>2021 (11) TMI 97 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT (A)&#039;s decisions to delete various additions made by the AO for AYs 2013-14 and 2014-15. The disallowances under sections 80IA, 14A read with Rule 8D, section 37, and interest earned on FDR were overturned based on legal precedents and factual findings. The Tribunal found no grounds for interference, dismissing the Revenue&#039;s appeals.</description>
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      <description>The Tribunal upheld the CIT (A)&#039;s decisions to delete various additions made by the AO for AYs 2013-14 and 2014-15. The disallowances under sections 80IA, 14A read with Rule 8D, section 37, and interest earned on FDR were overturned based on legal precedents and factual findings. The Tribunal found no grounds for interference, dismissing the Revenue&#039;s appeals.</description>
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