2011 (3) TMI 1681

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....RDER K. G. Bansal (Accountant Member) The assessee has taken up two grounds in the appeal to the effect that the learned CIT(A) erred in sustaining the disallowance of Rs. 26,76,963/-, made by the Assessing Officer by invoking the provisions contained in section 14A of the Act and Rule 8D of the I.T. Rules, 1962 (the Rules). 2. It is the common case of both the parties that the decision o....