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    <title>2023 (10) TMI 22 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the appeal, reducing the disallowance under Sections 14A and 36(1)(iii) of the Income Tax Act. The disallowance under Section 14A was confirmed at Rs. 2,22,864, while the interest disallowance under Section 36(1)(iii) was sustained at Rs. 47,08,373.</description>
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      <description>The Tribunal partly allowed the appeal, reducing the disallowance under Sections 14A and 36(1)(iii) of the Income Tax Act. The disallowance under Section 14A was confirmed at Rs. 2,22,864, while the interest disallowance under Section 36(1)(iii) was sustained at Rs. 47,08,373.</description>
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