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    <title>2025 (9) TMI 315 - SC Order</title>
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    <description>Disallowance of expenditure in relation to exempt income under section 14A read with Rule 8D was treated as covered by the Supreme Court&#039;s earlier order in UTI Bank Ltd., and the appellant did not dispute that position. On that basis, the Supreme Court dismissed the appeal. The text also notes that the Gujarat High Court had decided the issue in favour of the assessee.</description>
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      <description>Disallowance of expenditure in relation to exempt income under section 14A read with Rule 8D was treated as covered by the Supreme Court&#039;s earlier order in UTI Bank Ltd., and the appellant did not dispute that position. On that basis, the Supreme Court dismissed the appeal. The text also notes that the Gujarat High Court had decided the issue in favour of the assessee.</description>
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