https://www.taxtmi.com/caselaws?id=761696 ITAT PUNE held that CIT(A) exceeded jurisdiction by deleting section 14A disallowance. The matter was remanded by ITAT for limited verification of suo-moto disallowance claimed by assessee, not for complete reworking. CIT(A) erroneously ventured beyond the specific remand scope and adjudicated issues already decided by ITAT, including satisfaction recording by AO. Since AO had properly considered assessee's suo-moto disallowance while calculating section 14A disallowance under rule 8D, the disallowance was upheld. Decision favored revenue. en-us Thu, 24 Oct 2024 00:00:00 +0530 Thu, 14 Nov 2024 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761696 ITAT PUNE held that CIT(A) exceeded jurisdiction by deleting section 14A disallowance. The matter was remanded by ITAT for limited verification of suo-moto disallowance claimed by assessee, not for complete reworking. CIT(A) erroneously ventured beyond the specific remand scope and adjudicated issues already decided by ITAT, including satisfaction recording by AO. Since AO had properly considered assessee's suo-moto disallowance while calculating section 14A disallowance under rule 8D, the disallowance was upheld. Decision favored revenue. Case-Laws Income Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761696