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2012 (8) TMI 965 - ITAT DELHIExtract: ....... making the disallowance under Section 14A, the Assessing Officer should not have applied Rule 8D. He has only given effect to the order of the ITAT. We, therefore, reject ground Nos.2, 3 & 4 of the assessee’s appeal. 9. In the result, the appeal of the assessee is partly allowed. Decision pronounced in the open Court on 9th August, 2012.
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