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    <title>2019 (2) TMI 2078 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal, remitting the disallowance under section 14A back to the A.O., and directing deductions under sections 35D and 80HHC to be allowed. The Tribunal upheld the CIT(A)&#039;s decisions on the annual property value and the treatment of the loss on US-64 units, rejecting the Revenue&#039;s cross objection due to filing delay.</description>
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      <description>The Tribunal partly allowed the appeal, remitting the disallowance under section 14A back to the A.O., and directing deductions under sections 35D and 80HHC to be allowed. The Tribunal upheld the CIT(A)&#039;s decisions on the annual property value and the treatment of the loss on US-64 units, rejecting the Revenue&#039;s cross objection due to filing delay.</description>
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