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3. The relevant facts are that during the assessment proceedings, the AO observed that the assessee had earned exempt income and allocated Rs.1,00,000/- as expense towards earning the exempt income on ad hoc basis. However, the AO computed the disallowance u/s 14A in accordance with the provision of Rule 8D at 2 M/s. Inventure Growth & Securities Ltd.

Assessment Year: 2009-10 Rs.6,27,490/-. On appeal, the Ld.CIT(A), by following the order of the Ld.CIT(A) for the earlier A.Y. 2008-09, dismissed the ground of appeal and thereby confirmed the said disallowance made by the AO. Aggrieved by the impugned decision, the assessee is in appeal before us.