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    <description>The Tribunal upheld the deletion of disallowance under Section 14A as there was no exempt income received by the assessee. However, the issue of unexplained cash credits under Section 68 was remitted back to the AO for fresh examination specifically regarding Yashoda Energy Pvt. Ltd. The revenue&#039;s appeal was partly allowed for statistical purposes.</description>
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      <description>The Tribunal upheld the deletion of disallowance under Section 14A as there was no exempt income received by the assessee. However, the issue of unexplained cash credits under Section 68 was remitted back to the AO for fresh examination specifically regarding Yashoda Energy Pvt. Ltd. The revenue&#039;s appeal was partly allowed for statistical purposes.</description>
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