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    <title>2013 (7) TMI 1198 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the disallowance of interest under Section 36(1)(iii) and Section 14A of the Income Tax Act. It was found that the investments were made from profits and internal accruals, not borrowed funds, thus dismissing the revenue&#039;s appeal. The order was pronounced on 19th July 2013.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the disallowance of interest under Section 36(1)(iii) and Section 14A of the Income Tax Act. It was found that the investments were made from profits and internal accruals, not borrowed funds, thus dismissing the revenue&#039;s appeal. The order was pronounced on 19th July 2013.</description>
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