https://www.taxtmi.com/caselaws?id=775789 A disallowance under section 14A read with Rule 8D cannot be enhanced unless the Assessing Officer records satisfaction that the assessee's own computation is incorrect. Here, the assessee had earned exempt dividend income and made a suo motu disallowance, but no recorded satisfaction showed why the higher Rule 8D computation was warranted. In the absence of that statutory precondition, the additional disallowance was deleted, and the assessee's own disallowance was retained. en-us Tue, 29 Jul 2025 00:00:00 +0530 Thu, 31 Jul 2025 08:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775789 A disallowance under section 14A read with Rule 8D cannot be enhanced unless the Assessing Officer records satisfaction that the assessee's own computation is incorrect. Here, the assessee had earned exempt dividend income and made a suo motu disallowance, but no recorded satisfaction showed why the higher Rule 8D computation was warranted. In the absence of that statutory precondition, the additional disallowance was deleted, and the assessee's own disallowance was retained. Case-Laws Income Tax Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775789