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    <title>2022 (5) TMI 1099 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal by limiting the disallowance under Section 14A to Rs. 2,52,536 as offered by the assessee. However, the treatment of the loss as speculative in nature was upheld, in accordance with the decision of the CIT(A) and AO. The Tribunal dismissed the appeal on this ground, confirming the order regarding the speculative nature of the loss. The decision was pronounced on 20th May 2022.</description>
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      <description>The Tribunal partially allowed the appeal by limiting the disallowance under Section 14A to Rs. 2,52,536 as offered by the assessee. However, the treatment of the loss as speculative in nature was upheld, in accordance with the decision of the CIT(A) and AO. The Tribunal dismissed the appeal on this ground, confirming the order regarding the speculative nature of the loss. The decision was pronounced on 20th May 2022.</description>
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