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    <title>2022 (6) TMI 410 - ITAT RAIPUR</title>
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    <description>The Tribunal partially allowed the appeal by the assessee, vacating the disallowance under section 14A r.w.r 8D of the Income Tax Act, 1961, as there was no exempt dividend income received during the relevant year. However, the disallowance of Rs. 16,800 under section 43B on account of professional tax was upheld due to non-contestation by the appellant.</description>
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      <description>The Tribunal partially allowed the appeal by the assessee, vacating the disallowance under section 14A r.w.r 8D of the Income Tax Act, 1961, as there was no exempt dividend income received during the relevant year. However, the disallowance of Rs. 16,800 under section 43B on account of professional tax was upheld due to non-contestation by the appellant.</description>
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