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2015 (1) TMI 1297 - AT - Income TaxDisallowance made u/s 14A - Held that - The claim of the assessee is that the companies in which the investment have been made are subsidiary and Group companies. However we are of the view that the said claim requires verification at the end of the AO. Further we are of the view that the fresh contention put forth by the Ld A.R also needs to be examined at the end of the assessing officer. Accordingly we set aside the order of ld. CIT(A) on this issue and restore the matter to the file of the AO with a direction to examine the claim of the assessee afresh and take appropriate decision in accordance with law. Appeal filed by the assessee is allowed for statistical purposes.
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