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2005 (1) TMI 587 - ITAT MUMBAIExtract: ....... Rs. 15,000 and Warehousing Charges of Rs. 87,407.00. Looking to the totality of the facts and circumstances of the case disallowance made by Assessing Officer under section 14A is neither excessive not unreasonable. I, therefore, incline to uphold the order of the ld. CIT(A) on this issue. 9. In the result, the appeal of the assessee is dismissed.
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