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2013 (3) TMI 871 - AT - Income TaxExtract: ....... utilized for non-taxable income earning. The Rule 8D is effective form A.Y. 08-09 but before applying the Rule 8D, other condition of Section 14A is to be fulfilled for disallowance under Rule 8D. Thus, we allow the assessee’s appeal. 6. In the result, the Assessee’s appeal is allowed. This Order pronounced in open Court on 08.03.2013.
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