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    <title>2022 (12) TMI 159 - ITAT COCHIN</title>
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    <description>The ITAT overturned the disallowance of Rs.6,66,499 under Section 14A of the Income Tax Act, as no exempt income was received during the relevant year. The ITAT remanded the issue of disallowance of Rs.10,15,393 under Section 43B(f) back to the A.O. for reconsideration. The appeal was partly allowed, with the order pronounced on August 3, 2022.</description>
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      <description>The ITAT overturned the disallowance of Rs.6,66,499 under Section 14A of the Income Tax Act, as no exempt income was received during the relevant year. The ITAT remanded the issue of disallowance of Rs.10,15,393 under Section 43B(f) back to the A.O. for reconsideration. The appeal was partly allowed, with the order pronounced on August 3, 2022.</description>
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