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    <title>2011 (5) TMI 1117 - ITAT DELHI</title>
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    <description>The appeal by the assessee was allowed for statistical purposes. The issues involving disallowance under section 14A of the Income Tax Act and unabsorbed engineering overheads were remitted back to the Assessing Officer for fresh consideration based on the inapplicability of Rule 8D for the disallowance calculation and the lack of supporting details and documents provided by the assessee.</description>
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