https://www.taxtmi.com/caselaws?id=296696 The appeal involved a dispute over the disallowance under Rule 8D(2)(iii) pursuant to sec. 14A. The assessee's claim was rejected by the Assessing Officer due to the non-filing of a revised return, following the precedent set by the Supreme Court. The CIT(A) upheld this decision, dismissing the appeal as no revised return was submitted. Despite the non-appearance of the assessee during the hearing, the Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to compute the disallowance in line with established judicial precedents. en-us Wed, 15 May 2019 00:00:00 +0530 Wed, 04 Aug 2021 08:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296696 The appeal involved a dispute over the disallowance under Rule 8D(2)(iii) pursuant to sec. 14A. The assessee's claim was rejected by the Assessing Officer due to the non-filing of a revised return, following the precedent set by the Supreme Court. The CIT(A) upheld this decision, dismissing the appeal as no revised return was submitted. Despite the non-appearance of the assessee during the hearing, the Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to compute the disallowance in line with established judicial precedents. Case-Laws Income Tax Wed, 15 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296696