https://www.taxtmi.com/caselaws?id=347555 The Tribunal allowed the appeal, emphasizing the necessity of the AO's satisfaction before invoking Rule 8D for disallowances under section 14A. The judgment highlighted the importance of proper assessment and recording of dissatisfaction by the AO to justify disallowances, ensuring compliance with legal provisions and precedents. en-us Thu, 31 Aug 2017 00:00:00 +0530 Wed, 06 Sep 2017 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347555 The Tribunal allowed the appeal, emphasizing the necessity of the AO's satisfaction before invoking Rule 8D for disallowances under section 14A. The judgment highlighted the importance of proper assessment and recording of dissatisfaction by the AO to justify disallowances, ensuring compliance with legal provisions and precedents. Case-Laws Income Tax Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347555