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2013 (6) TMI 892 - AT - Income TaxExtract: .......is not correct, then the same has to be worked out as per Rule 8D of the IT Rules and the AO has worked out the disallowance on the basis of Rule 8D only. We, therefore, do not find any reason to interfere in the order of the learned CIT(A). 9. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 21-06-2013.
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