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    <title>2020 (2) TMI 1695 - ITAT PUNE</title>
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    <description>The Tribunal partially allowed the appeal in the case involving disallowance under section 14A of the Income Tax Act and calculation of interest under sections 234A and 234B. The disallowance was restricted to common expenses incurred by the assessee, and the Tribunal directed the AO to recalculate interest considering all self-assessment tax payments. The Tribunal&#039;s decision provided relief to the assessee based on previous decisions and legal principles established by the Supreme Court.</description>
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      <description>The Tribunal partially allowed the appeal in the case involving disallowance under section 14A of the Income Tax Act and calculation of interest under sections 234A and 234B. The disallowance was restricted to common expenses incurred by the assessee, and the Tribunal directed the AO to recalculate interest considering all self-assessment tax payments. The Tribunal&#039;s decision provided relief to the assessee based on previous decisions and legal principles established by the Supreme Court.</description>
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