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2012 (4) TMI 247 - HC - Income TaxDis-allowance of expenditure u/s 14A – Rule 8D of Income Tax rules – A.Y. 2006-07 - Tribunal remanded back file to A.O. holding that Rule 8D is perspective and hence will apply w.e.f. A.Y. 2008-09 – Held that:- In all cases where the Tribunal has remanded this aspect to the A.O. either before or after the decision in Maxopp Investment Ltd. (2011 -TMI - 208569 - Delhi High Court ) for a fresh consideration, the Assessing Officer is bound to comply with the direction and ratio expounded in Maxopp Investment Ltd.
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