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    <title>2012 (3) TMI 459 - ITAT DELHI</title>
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    <description>The Tribunal affirmed the CIT(A)&#039;s decision to restrict the disallowance u/s 14A to Rs. 8 lakhs based on the peculiar facts and circumstances of the case. The Revenue&#039;s appeal challenging the restriction was dismissed as the Tribunal found no infirmity in the CIT(A)&#039;s order, despite the Revenue&#039;s argument that Rule 8D should apply.</description>
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      <description>The Tribunal affirmed the CIT(A)&#039;s decision to restrict the disallowance u/s 14A to Rs. 8 lakhs based on the peculiar facts and circumstances of the case. The Revenue&#039;s appeal challenging the restriction was dismissed as the Tribunal found no infirmity in the CIT(A)&#039;s order, despite the Revenue&#039;s argument that Rule 8D should apply.</description>
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