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    <title>2014 (8) TMI 1260 - ITAT MUMBAI</title>
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    <description>ITAT, Mumbai allowed the ground in part, holding that because the AO had accepted the assessee&#039;s disallowance computation under s.14A r.w. Rule 8D in the three subsequent AYs (2009-10 to 2011-12), the matter is to be restored to the AO for fresh adjudication. The AO is directed to rework the proportionate disallowance following the same methodology applied in those succeeding years if the facts for the year under consideration are similar.</description>
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      <link>https://www.taxtmi.com/caselaws?id=463920</link>
      <description>ITAT, Mumbai allowed the ground in part, holding that because the AO had accepted the assessee&#039;s disallowance computation under s.14A r.w. Rule 8D in the three subsequent AYs (2009-10 to 2011-12), the matter is to be restored to the AO for fresh adjudication. The AO is directed to rework the proportionate disallowance following the same methodology applied in those succeeding years if the facts for the year under consideration are similar.</description>
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