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2008 (5) TMI 683 - AT - Income TaxExtract: .......the amount of expenditure in accordance with such method is to be prescribed. However, no such method has been prescribed till date and hence disallowance cannot be made under section 14A even under sub-section (2) or sub-section (3) of section 14A. We, therefore, delete the disallowance of ₹ 3,90,267. 9. In the result, the appeal is allowed.
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