https://www.taxtmi.com/highlights?id=42122 Disallowance u/s 14A r.w.r. 8D - suo moto disallowance by assessee - the legal grounds as to applicability of Rule 8D as raised by the Revenue fails since the assessee, himself, has computed disallowance u/r 8D and there was no question of satisfaction by AO before proceeding to compute the disallowance in terms of Rule 8D. en-us Thu, 18 Oct 2018 07:35:08 +0530 Thu, 18 Oct 2018 07:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42122 Disallowance u/s 14A r.w.r. 8D - suo moto disallowance by assessee - the legal grounds as to applicability of Rule 8D as raised by the Revenue fails since the assessee, himself, has computed disallowance u/r 8D and there was no question of satisfaction by AO before proceeding to compute the disallowance in terms of Rule 8D. Highlights Income Tax Thu, 18 Oct 2018 07:35:08 +0530 https://www.taxtmi.com/highlights?id=42122