[aaykarbhavan] AO can’t make sec. 14A disallowance by invoking Rule 8D without recording his satisfaction

AO can't make sec. 14A disallowance by invoking Rule 8D without recording his satisfaction

July 25, 2014[2014] 46 taxmann.com 284 (Pune - Trib.)

IT : Where Assessing Officer did not record any satisfaction as required by section 14A(2), disallowance under section 14A invoking rule 8D was unjustified

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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