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2010 (3) TMI 1113 - AT - Income TaxExtract: .......is reasonable amount which can be considered u/s14A. Assessing Officer is directed to restrict the disallowance to 5 of the amount of dividend. Accordingly the ground is considered partly allowed. 15. In the result, assessee’s appeal is partly allowed and the Revenue appeal is dismissed. Order pronounced in the open court on 21st March, 2012.
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