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    <title>2014 (12) TMI 1404 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the department&#039;s appeal, upholding the decisions of the CIT(A) on the disallowance issues under sections 14A and 36(1)(iii) of the Income Tax Act. The Tribunal found no merit in the grounds raised by the Revenue and confirmed the CIT(A)&#039;s actions. The remaining grounds taken by the department were deemed general and required no further consideration.</description>
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