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    <title>2019 (4) TMI 2050 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, holding that disallowance under section 14A should not be included in the computation of Book Profits under section 115JB. The Tribunal directed the Assessing Officer to delete the addition, citing precedents and provisions of the IT Act. This decision clarified the legal position and provided relief to the appellant by setting aside the CIT (A)&#039;s order.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, holding that disallowance under section 14A should not be included in the computation of Book Profits under section 115JB. The Tribunal directed the Assessing Officer to delete the addition, citing precedents and provisions of the IT Act. This decision clarified the legal position and provided relief to the appellant by setting aside the CIT (A)&#039;s order.</description>
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