https://www.taxtmi.com/highlights?id=20885 Disallowance u/s 14A – once the AO has failed to comply the statutory requirement, then he cannot proceed to make the disallowance u/s 14A(1) and the disallowance made by the AO and partly sustained by the CIT(A) over and above the disallowance made by the assessee is deleted - AT en-us Thu, 04 Dec 2014 10:07:34 +0530 Thu, 04 Dec 2014 10:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20885 Disallowance u/s 14A – once the AO has failed to comply the statutory requirement, then he cannot proceed to make the disallowance u/s 14A(1) and the disallowance made by the AO and partly sustained by the CIT(A) over and above the disallowance made by the assessee is deleted - AT Highlights Income Tax Thu, 04 Dec 2014 10:07:34 +0530 https://www.taxtmi.com/highlights?id=20885