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2013 (4) TMI 850 - ITAT MUMBAIExtract: .......ed on the facts available on the record. Therefore we are unable to approve the order or the CIT(A) in the given set of facts. The only option left to us is to reasonably determine the amount for disallowance u/s 14A on the facts of this case. 15. In the result, both the Appeals are partly allowed. Order pronounced in the open court on 30.04.2013 .
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