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    <title>2021 (3) TMI 1370 - ITAT DELHI</title>
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    <description>The Appellate Tribunal ITAT Delhi allowed the appeal filed by the assessee concerning disallowance under section 14A of the Income Tax Act, 1961, and rule 8D of the ITAT Rules, 1962 for Assessment Year 2012-13. The Tribunal, following previous decisions in the assessee&#039;s case for other assessment years, set aside the lower authorities&#039; findings and remanded the issue back to the Assessing Officer for reevaluation. The Tribunal directed a re-examination of the issue in line with previous judgments, treating the appeal as allowed for statistical purposes.</description>
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    <pubDate>Wed, 31 Mar 2021 00:00:00 +0530</pubDate>
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      <title>2021 (3) TMI 1370 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=302538</link>
      <description>The Appellate Tribunal ITAT Delhi allowed the appeal filed by the assessee concerning disallowance under section 14A of the Income Tax Act, 1961, and rule 8D of the ITAT Rules, 1962 for Assessment Year 2012-13. The Tribunal, following previous decisions in the assessee&#039;s case for other assessment years, set aside the lower authorities&#039; findings and remanded the issue back to the Assessing Officer for reevaluation. The Tribunal directed a re-examination of the issue in line with previous judgments, treating the appeal as allowed for statistical purposes.</description>
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      <pubDate>Wed, 31 Mar 2021 00:00:00 +0530</pubDate>
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