https://www.taxtmi.com/caselaws?id=344224 The Tribunal allowed all three appeals filed by the assessee, directing the deletion of disallowances under Section 14A and corresponding additions to book profits for MAT computation. The Tribunal emphasized the necessity of recording satisfaction by the AO before applying Rule 8D and the requirement of incriminating material for assessments under Section 153A. en-us Fri, 09 Jun 2017 00:00:00 +0530 Mon, 12 Jun 2017 08:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344224 The Tribunal allowed all three appeals filed by the assessee, directing the deletion of disallowances under Section 14A and corresponding additions to book profits for MAT computation. The Tribunal emphasized the necessity of recording satisfaction by the AO before applying Rule 8D and the requirement of incriminating material for assessments under Section 153A. Case-Laws Income Tax Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344224