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    <description>The appeal for Assessment Year (AY) 2008-09 was allowed, restoring the Assessing Officer&#039;s original disallowance under Section 14A as per Rule 8D. Conversely, the appeal for AY 2007-08 was dismissed, upholding the Commissioner of Income Tax (Appeals)&#039;s reduced disallowance based on a reasonable apportionment method.</description>
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