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Dcit, Spl. Range-I vs Jindal Photo Films Ltd. on 25 January, 2008

13. The Delhi Bench of the Tribunal in the case of DCIT vs. Jindal Photo Limited in I.T.A. No. 814(Del)2011 by order dated 23.09.2011 for the assessment year 2008-09 also considered this issue and held that satisfaction of the Assessing Officer is a pre-requisite to invoke the provision of Rule 8D of the Income Tax Rules. While holding so, the Tribunal observed as under:
Income Tax Appellate Tribunal - Delhi Cites 25 - Cited by 78 - Full Document
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