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2012 (5) TMI 683 - AT - Income TaxDisallowance u/s 14A - Held that:- The Tribunal in assessee’s own case from a regular assessment completed u/s 143(3) of the IT Act, 1961 had considered the identical issue and remanded the matter back to the file of the AO for fresh consideration. The Tribunal directed the AO to follow the ratio laid down in the judgment of the Hon’ble Bombay High Court in the case of M/s Godrej and Boyce Mfg. Co.,Ltd. [2010 (8) TMI 77 - BOMBAY HIGH COURT ]
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