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    <title>2012 (12) TMI 288 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal for statistical purposes, setting aside the CIT(A)&#039;s order and directing the AO to re-examine the disallowance under Section 14A. The AO was instructed to pass a detailed order considering the observations and precedents discussed, requiring the assessee to provide relevant expenditure details. The Tribunal emphasized a thorough examination of expenses and adherence to judicial principles, including the application of Rule 8D from AY 2008-09.</description>
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      <description>The Tribunal partly allowed the appeal for statistical purposes, setting aside the CIT(A)&#039;s order and directing the AO to re-examine the disallowance under Section 14A. The AO was instructed to pass a detailed order considering the observations and precedents discussed, requiring the assessee to provide relevant expenditure details. The Tribunal emphasized a thorough examination of expenses and adherence to judicial principles, including the application of Rule 8D from AY 2008-09.</description>
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