https://www.taxtmi.com/caselaws?id=293883 The Tribunal allowed the assessee's appeal, directing the deletion of the addition of deemed income on mobilization advance and the disallowance under section 14A r.w. Rule 8D. The Tribunal cited previous favorable decisions and noted the absence of recorded satisfaction by the Assessing Officer, emphasizing the need for such satisfaction before invoking Rule 8D. en-us Fri, 13 Sep 2019 00:00:00 +0530 Tue, 12 Nov 2024 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293883 The Tribunal allowed the assessee's appeal, directing the deletion of the addition of deemed income on mobilization advance and the disallowance under section 14A r.w. Rule 8D. The Tribunal cited previous favorable decisions and noted the absence of recorded satisfaction by the Assessing Officer, emphasizing the need for such satisfaction before invoking Rule 8D. Case-Laws Income Tax Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293883