https://www.taxtmi.com/caselaws?id=263160 The Tribunal upheld the CIT(A)'s decision to delete the additional disallowance under section 14A, emphasizing the requirement for the AO to express dissatisfaction with the assessee's claim before invoking Rule 8D. The Tribunal dismissed the department's appeal, affirming the CIT(A)'s reasoned order. en-us Fri, 13 Feb 2015 00:00:00 +0530 Fri, 28 Aug 2015 07:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263160 The Tribunal upheld the CIT(A)'s decision to delete the additional disallowance under section 14A, emphasizing the requirement for the AO to express dissatisfaction with the assessee's claim before invoking Rule 8D. The Tribunal dismissed the department's appeal, affirming the CIT(A)'s reasoned order. Case-Laws Income Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263160