https://www.taxtmi.com/caselaws?id=347714 The tribunal allowed the appeal, directing the assessing officer to delete the disallowance of Rs. 108194 made under section 14A of the Income Tax Act. The tribunal emphasized the mandatory requirement for the assessing officer's satisfaction before making any disallowance under the Act, citing previous High Court decisions. The decision highlighted that without the assessing officer's satisfaction, no disallowance can be imposed under section 14A. en-us Mon, 04 Sep 2017 00:00:00 +0530 Sat, 09 Sep 2017 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347714 The tribunal allowed the appeal, directing the assessing officer to delete the disallowance of Rs. 108194 made under section 14A of the Income Tax Act. The tribunal emphasized the mandatory requirement for the assessing officer's satisfaction before making any disallowance under the Act, citing previous High Court decisions. The decision highlighted that without the assessing officer's satisfaction, no disallowance can be imposed under section 14A. Case-Laws Income Tax Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347714