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    <title>2022 (8) TMI 668 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, directing the AO to re-compute the disallowance under Section 14A as per Rule 8D(2)(ii) after considering the details of investments yielding exempt income provided by the assessee. The disallowance of the claim of set-off of short-term capital gain with brought forward short-term capital loss was upheld, and the ground regarding the lack of proper hearing opportunity was dismissed.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the AO to re-compute the disallowance under Section 14A as per Rule 8D(2)(ii) after considering the details of investments yielding exempt income provided by the assessee. The disallowance of the claim of set-off of short-term capital gain with brought forward short-term capital loss was upheld, and the ground regarding the lack of proper hearing opportunity was dismissed.</description>
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