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2018 (7) TMI 1029 - SC ORDERExemption of income u/s 14A - as argued by learned ASG that the High Court has wrongly applied Rule 8D of the Income Tax Rules, 1962, inasmuch as, as per the Judgment of this Court in Godrej & Boyce Manufacturing Co. Ltd. [(2017 (5) TMI 403 - SUPREME COURT OF INDIA] the said rule has prospective application w.e.f. 01.04.2008 and the assessment year in question is 2002-03 - Held that:- We permit the petitioner to approach the High Court in the first instance and point the aforesaid aspect, by filing a review petition. If the review petition is filed within a period of one month from today, the same shall be entertained on merits and shall not be dismissed on the ground of delay. In case, the order in review petition is passed against the petitioner, the petitioner shall be at liberty to challenge that order as well as the order impugned in these petitions.
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