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    <title>2021 (11) TMI 377 - ITAT MUMBAI</title>
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    <description>The appeal filed by the assessee was allowed, and the appeal filed by the revenue was dismissed. The tribunal directed the Assessing Officer to restrict the disallowance under Section 14A to the amount suo-motto offered by the assessee and vacated the disallowance of employees&#039; contributions under Section 36(1)(va) read with Section 2(24)(x).</description>
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      <description>The appeal filed by the assessee was allowed, and the appeal filed by the revenue was dismissed. The tribunal directed the Assessing Officer to restrict the disallowance under Section 14A to the amount suo-motto offered by the assessee and vacated the disallowance of employees&#039; contributions under Section 36(1)(va) read with Section 2(24)(x).</description>
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