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2013 (8) TMI 323 - ITAT DELHIDeduction u/s 14A - Share trading - CIT partly deleted addition - Held that:- assessee has not filed any paper book or the statements of accounts - Therefore, it is not possible to factually verify the veracity of the claim and ascertainment of assessee's business, the amount of stock in trade, investment etc. and the satisfaction about applicability of Rule 8D - Following decision of Esquire Private Limited, Versus DCIT, Range-2 (1), Mumbai [2012 (9) TMI 134 - ITAT MUMBAI] - Matter remitted back.
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