https://www.taxtmi.com/caselaws?id=459730 Rule 8D can be invoked for disallowance under section 14A only after the Assessing Officer, having regard to the assessee's accounts and claim, records dissatisfaction with the correctness of the assessee's own apportionment or disallowance. Where no such prior satisfaction is recorded in the assessment order, the disallowance cannot be sustained and the assessee is entitled to relief. en-us Mon, 16 Jan 2023 00:00:00 +0530 Tue, 24 Dec 2024 20:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459730 Rule 8D can be invoked for disallowance under section 14A only after the Assessing Officer, having regard to the assessee's accounts and claim, records dissatisfaction with the correctness of the assessee's own apportionment or disallowance. Where no such prior satisfaction is recorded in the assessment order, the disallowance cannot be sustained and the assessee is entitled to relief. Case-Laws Income Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459730