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2021 (6) TMI 893 - AT - Income TaxDisallowance u/s 14A r.w.r. 8D - HELD THAT:- As decided in own case [2018 (2) TMI 109 - ITAT HYDERABAD] with regard to investment in APGPCL, the coordinate bench has remitted this issue back to the file of the AO to verify the contention of the assessee and, if, found correct, the investment should be excluded from the calculation under rule 8D(2)(iii). Therefore, we are also inclined to remit this issue back to the file of the AO to verify the contention of the assessee. Appeal of the assessee is allowed for statistical purposes
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