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    <title>2018 (9) TMI 2079 - ITAT CHANDIGARH</title>
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    <description>The ITAT dismissed all the Revenue&#039;s appeals, upholding the CIT(A)&#039;s decisions across issues including deletion of disallowance under section 36(1)(va), disallowance of bank charges as revenue expenditure, restriction of addition under section 14A, and allocation of interest to the cost of shares. The ITAT found no infirmity in the CIT(A)&#039;s orders and upheld them based on precedents from the Supreme Court and High Court.</description>
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      <description>The ITAT dismissed all the Revenue&#039;s appeals, upholding the CIT(A)&#039;s decisions across issues including deletion of disallowance under section 36(1)(va), disallowance of bank charges as revenue expenditure, restriction of addition under section 14A, and allocation of interest to the cost of shares. The ITAT found no infirmity in the CIT(A)&#039;s orders and upheld them based on precedents from the Supreme Court and High Court.</description>
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