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2012 (6) TMI 840 - AT - Income TaxDisallowance u/s 14A r.w.r 8D - Held that:- Whatever case law referred by the assessee in his reply are related to before A.Y.08-09 when Rule 8D was not in existence. No case law was referred by the assessee for nexus is to be established by the A.O. even in disallowance made under Rule 8D of the IT Act, 1962. The A.R. for the assessee has not pointed out any defects in computation of disallowance made under Rule 8D. Thus, we have considered view that ld. CIT(A) has rightly confirmed the disallowance.
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