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    <title>2022 (1) TMI 1022 - ITAT BANGALORE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s appeal for statistical purposes. It directed the CIT(A) to adjudicate the issues related to the AO&#039;s jurisdiction and the addition of net depreciation on investments to book profit. The Tribunal upheld the CIT(A)&#039;s decisions on disallowance under section 14A and the addition of NPA provision to book profit.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s appeal for statistical purposes. It directed the CIT(A) to adjudicate the issues related to the AO&#039;s jurisdiction and the addition of net depreciation on investments to book profit. The Tribunal upheld the CIT(A)&#039;s decisions on disallowance under section 14A and the addition of NPA provision to book profit.</description>
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