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2015 (8) TMI 1558 - AT - Income TaxDisallowance u/s 14A r.w.r. 8D - CIT-A considering the fact that after insertion of rule 8D w.e.f. A.Y. 2008-09 there is no notional disallowance - HELD THAT:- On consideration of the above facts and submissions of the parties, we find that issue raised in the departmental appeal is covered in favour of the assessee by order of the Tribunal in the case of the same assessee for assessment year 2010-11 [2014 (5) TMI 1082 - ITAT CHANDIGARH] in which on identical grounds, the Tribunal dismissed the departmental appeal following the order of the Tribunal in earlier years. Departmental appeal is dismissed.
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