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    <title>2022 (2) TMI 25 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, directing the AO to verify the nature of depreciation on investments and provisions for NPA and to follow judicial pronouncements regarding disallowance under section 14A. The jurisdictional challenge under section 263 was not adjudicated.</description>
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      <description>The Tribunal partly allowed the appeal, directing the AO to verify the nature of depreciation on investments and provisions for NPA and to follow judicial pronouncements regarding disallowance under section 14A. The jurisdictional challenge under section 263 was not adjudicated.</description>
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