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    <description>The High Court dismissed the appeal challenging the Tribunal&#039;s order regarding the invocation of Rule 8D of the Income Tax Rules in relation to Section 14A of the Income Tax Act for the Assessment Year 2009-10. The decision was based on a previous ruling that had already settled the legal position in favor of the Appellant-Assessee, rendering the issue raised by the Revenue as already decided and not warranting further consideration.</description>
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