https://www.taxtmi.com/caselaws?id=264444 The Tribunal allowed all three appeals filed by the appellant company, directing the Assessing Officer to delete the additions made under Section 14A as the preconditions for invoking Rule 8D were not satisfied. The delay of 344 days in filing the appeals was condoned due to the difficulties faced by the appellant. The Tribunal emphasized the requirement for the Assessing Officer to record satisfaction before applying Rule 8D for disallowance under Section 14A, citing relevant case law. en-us Wed, 02 Sep 2015 00:00:00 +0530 Wed, 10 Apr 2019 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264444 The Tribunal allowed all three appeals filed by the appellant company, directing the Assessing Officer to delete the additions made under Section 14A as the preconditions for invoking Rule 8D were not satisfied. The delay of 344 days in filing the appeals was condoned due to the difficulties faced by the appellant. The Tribunal emphasized the requirement for the Assessing Officer to record satisfaction before applying Rule 8D for disallowance under Section 14A, citing relevant case law. Case-Laws Income Tax Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264444