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    <title>2022 (9) TMI 977 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal of the assessee regarding the disallowance under section 14A of the Income Tax Act, 1961, as no exempt income was earned during the relevant year. The delay in filing the appeal was condoned, and the ex parte adjudication was conducted due to the non-appearance of the assessee during the hearing.</description>
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      <description>The Tribunal allowed the appeal of the assessee regarding the disallowance under section 14A of the Income Tax Act, 1961, as no exempt income was earned during the relevant year. The delay in filing the appeal was condoned, and the ex parte adjudication was conducted due to the non-appearance of the assessee during the hearing.</description>
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