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Rule 8D on Disallowance u/s 14A Applies from 2008-09; CIT(A) and AO Orders Deemed Perverse.

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....Disallowance u/s 14A r/w Rule 8D - provisions of Rule 8D shall apply with effect from assessment year 2008-09 onwards. The Order of CIT (A) & AO is perverse - AT....

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