2015 (2) TMI 1302

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..... ent by : Shri Pavan Kumar Birla ORDER B.R.Baskaran,   The assessee has filed this Misc. Application pointing out that the Ground No.2 raised by the assessee in assessment year 2007-08 has not been disposed of by the Bench while passing the order on 29.10.2014. 2. We heard the parties and perused the order. We notice merit in the present petition filed by the assessee as we notice that t .....

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..... nst the dividend income of Rs. 3,66,382/- received by the assessee by application of provisions of Rule 8D of the IT Rules, 1962. The present assessment year being assessment year 2007-08, the provisions of Rule 8D shall not be applicable as held by the Hon'ble Jurisdictional High Court in the case of Godrej Boyce Mfg. Co. Ltd (328 ITR 81). In the above said decision, the Hon'ble Jurisdictional Hi .....

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