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2015 (10) TMI 1587 - AT - Income TaxDisallowance u/s 14A r.w.r 8D - whether rule 8D cannot be made applicable without first rejecting the claim of the appellant as envisaged under sub-section (2) of section 14A? - Held that:- Considering the argument of the assessee, similar disallowance can be made in the year under consideration after examining the expenditure claimed in the year under consideration provided the expenses in this year is comparable. Both the parties agreed for remanding this issue for the limited purpose of analyzing the expenditure and comparing the same with that of the assessment year 2009-10. Accordingly, for the limited purpose, the matter is remanded to the file of the Assessing Officer for deciding the disallowance under section 14A after granting reasonable opportunity of being heard to the assessee. Accordingly, ground raised by the assessee is allowed for statistical purposes. - Decided in favour of assessee for statistical purposes.
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