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    <title>Assessing Officer&#039;s Disallowance u/r 8D Invalid Without Satisfaction Recording per Section 14A Requirements.</title>
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    <description>Disallowance made by the Assessing Officer by simply invoking clause (ii) to Rule 8D without recording any satisfaction in terms of Section 14A would not be in accordance with and as per the terms of the statute.</description>
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      <description>Disallowance made by the Assessing Officer by simply invoking clause (ii) to Rule 8D without recording any satisfaction in terms of Section 14A would not be in accordance with and as per the terms of the statute.</description>
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