https://www.taxtmi.com/caselaws?id=411822 The Tribunal partially allowed the appeal, directing the AO to verify and accept the assessee's computation for disallowance under Section 14A if found correct. Additionally, the Tribunal allowed the claim for additional depreciation on machinery used for less than 180 days in the preceding year, citing precedents and emphasizing the importance of the AO recording dissatisfaction before applying Rule 8D. en-us Fri, 30 Jul 2021 00:00:00 +0530 Fri, 03 Sep 2021 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411822 The Tribunal partially allowed the appeal, directing the AO to verify and accept the assessee's computation for disallowance under Section 14A if found correct. Additionally, the Tribunal allowed the claim for additional depreciation on machinery used for less than 180 days in the preceding year, citing precedents and emphasizing the importance of the AO recording dissatisfaction before applying Rule 8D. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411822