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2010 (12) TMI 1222 - AT - Income TaxExtract: .......ake it clear as held by the Hon’ble Bombay High Court, Rule 8D shall not be applicable for the assessment year 2006-07. Needless to add that the assessee should be given adequate opportunity of being heard. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 23/12/2010.
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