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2011 (7) TMI 1239 - AT - Income TaxExtract: .......lay down any principles of general application. The 14A disallowance on the facts of this case must remain restricted to the same. Accordingly, we direct the AO to adopt the disallowance u/s.14A at 5 of the total dividend earnings. o p /o p 5. In the result, appeal is partly allowed. o p /o p Pronounced in the open court on 29th July, 2011 o p /o p
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