https://www.taxtmi.com/caselaws?id=366165 The Tribunal partly allowed the appeal, remanding the rectification application issue back to the Assessing Officer while dismissing grounds related to the addition of notional expenditure under Section 14A. The judgment stressed the need for proper satisfaction by the Assessing Officer before using Rule 8D for disallowance computation, emphasizing adherence to natural justice principles. en-us Thu, 23 Aug 2018 00:00:00 +0530 Thu, 30 Aug 2018 07:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366165 The Tribunal partly allowed the appeal, remanding the rectification application issue back to the Assessing Officer while dismissing grounds related to the addition of notional expenditure under Section 14A. The judgment stressed the need for proper satisfaction by the Assessing Officer before using Rule 8D for disallowance computation, emphasizing adherence to natural justice principles. Case-Laws Income Tax Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366165