2013 (11) TMI 1490

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....ocate. ORDER C.M.No.15148/2013 Delay in refiling is condoned. ITA 468/2013 This appeal by the Revenue, which pertains to Assessment Year 2007- 08, has to be dismissed for two reasons. Firstly, it has been held that Rule 8D is not retrospective and, therefore, will not apply to the assessment year in question as per decision of the Delhi High Court in Maxopp Investment Limited versus Commissi....