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    <title>2021 (2) TMI 1298 - ITAT PUNE</title>
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    <description>The tribunal allowed the appeal of the assessee, ruling that no further disallowance under section 14A was justified as there was no evidence of borrowed funds being used for dividend-yielding investments. The tribunal directed the Assessing Officer to delete the addition made under section 14A of the Income Tax Act, 1961, based on the specific facts and submissions presented by the appellant.</description>
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      <description>The tribunal allowed the appeal of the assessee, ruling that no further disallowance under section 14A was justified as there was no evidence of borrowed funds being used for dividend-yielding investments. The tribunal directed the Assessing Officer to delete the addition made under section 14A of the Income Tax Act, 1961, based on the specific facts and submissions presented by the appellant.</description>
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