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        Case ID :
        Income Tax

        Disallowance u/s 14A - the A.O had after necessary deliberations...

        A.O Evaluates Assessee's Expense Claims Accuracy; Section 14A Disallowance May Face Restrictions or Deletions in Certain Cases.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Disallowance u/s 14A - the A.O had after necessary deliberations observed that with reference to the accounts of the assessee, he was not satisfied with the correctness of its claim as regards the expenses which were attributed to earning of the income not forming part of the assesse’s total income. Accordingly, we are of the considered view that the statutory requirement of arriving at a satisfaction by the A.O, as regards the correctness of the assesse’s claim of disallowance under Sec. 14A can safely be held to have been satisfied on his part. - However, additions restricted or deleted in certain situations.
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