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2) & (3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that