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    <title>2024 (3) TMI 1487 - ITAT MUMBAI</title>
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    <description>ITAT, Mumbai allowed the miscellaneous application under s.254(2) after finding a mistake apparent on record under s.254(4). The Tribunal had adjudicated a total disallowance of Rs.41.68 crores under s.14A r.w. Rule 8D(2)(i) but omitted separate findings on interest on specific and general borrowings. The MA was permitted for the limited purpose of deciding Grounds No.2 and No.3 of the revenue to address those omitted issues.</description>
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      <description>ITAT, Mumbai allowed the miscellaneous application under s.254(2) after finding a mistake apparent on record under s.254(4). The Tribunal had adjudicated a total disallowance of Rs.41.68 crores under s.14A r.w. Rule 8D(2)(i) but omitted separate findings on interest on specific and general borrowings. The MA was permitted for the limited purpose of deciding Grounds No.2 and No.3 of the revenue to address those omitted issues.</description>
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