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2012 (7) TMI 1010 - AT - Income TaxExtract: ....... such an adhoc disallowance of administrative expenditure u/s.14A. Therefore, penalty sustained to this extent by the Ld. CIT(A) is set aside and the same is deleted. In the result, the grounds taken by the assessee is allowed. 7. In the result, the appeal filed by the assessee is treated as allowed. Order pronounced on this 31st day of July, 2012.
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