https://www.taxtmi.com/caselaws?id=194154 The High Court remitted the matter to the Assessing Officer to determine the disallowance under Section 14A in accordance with the Division Bench decision, emphasizing the need to adhere to Section 14A despite Rule 8D not being applicable. The Court highlighted the principle of consistency in determining disallowances under Section 14A and referenced previous rejections of such claims by the assessee. en-us Fri, 17 Aug 2012 00:00:00 +0530 Wed, 30 Aug 2017 15:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194154 The High Court remitted the matter to the Assessing Officer to determine the disallowance under Section 14A in accordance with the Division Bench decision, emphasizing the need to adhere to Section 14A despite Rule 8D not being applicable. The Court highlighted the principle of consistency in determining disallowances under Section 14A and referenced previous rejections of such claims by the assessee. Case-Laws Income Tax Fri, 17 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194154