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2013 (8) TMI 622 - AT - Income TaxDisallowance u/s. 14A - A.O. computed the disallowance by applying Rule 8D - CIT(A)held that applicability of Rule 8D is prospective - Held that:- Following decision of Godrej & Boyce Mfg. Co. Ltd. Vs DCIT [2010 (8) TMI 77 - BOMBAY HIGH COURT] - Decided against Revenue.
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