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    <title>2010 (9) TMI 1192 - ITAT LUCKNOW</title>
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    <description>The appeal challenging the disallowance under Section 14A of the Income-tax Act, 1961 was allowed for statistical purposes. The CIT(A)&#039;s decision to confirm the disallowance of Rs. 4,85,604 was set aside, and the matter was remanded to the AO for re-evaluation in line with legal guidelines, specifically referencing the applicability of Rule 8D from the assessment year 2008-09 as per the judgment in the case of Godrej &amp;amp; Boyce Mfg. Co. Ltd.</description>
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      <description>The appeal challenging the disallowance under Section 14A of the Income-tax Act, 1961 was allowed for statistical purposes. The CIT(A)&#039;s decision to confirm the disallowance of Rs. 4,85,604 was set aside, and the matter was remanded to the AO for re-evaluation in line with legal guidelines, specifically referencing the applicability of Rule 8D from the assessment year 2008-09 as per the judgment in the case of Godrej &amp;amp; Boyce Mfg. Co. Ltd.</description>
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