The Tribunal while remanding the matter to the Assessing Officer had particularly directed consideration of the investment which yielded dividend income to the assessee for computing the disallowance under section 14A by applying rule 8D. The Tribunal was to consider whether the Assessing Officer had followed the mandate under section 14A(2) with regard to the recording of satisfaction by the Assessing Officer as mandated thereunder in the light of the decisions which had laid down the procedure to be adopted by the Assessing Officer. The relief which was granted to the assessee with regard to the interest portion should remain intact for all the three assessment years 2008-09, 2009-10 and 2011-12. Matter remanded. (AY.2008-09, 2009-10, 2011-12)