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    <description>The Tribunal allowed the appeal by the assessee for statistical purposes, directing the issue of incorrect computation of disallowance under section 14A to be restored to the Assessing Officer for fresh adjudication. The Tribunal emphasized the importance of providing the assessee with an opportunity to be heard before passing any order. The appeal was decided in favor of the assessee on 05/07/2022.</description>
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      <description>The Tribunal allowed the appeal by the assessee for statistical purposes, directing the issue of incorrect computation of disallowance under section 14A to be restored to the Assessing Officer for fresh adjudication. The Tribunal emphasized the importance of providing the assessee with an opportunity to be heard before passing any order. The appeal was decided in favor of the assessee on 05/07/2022.</description>
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