https://www.taxtmi.com/caselaws?id=793295 Section 14A read with Rule 8D requires the Assessing Officer to record objective dissatisfaction with the assessee's own expenditure working after examining the accounts; on that basis, the note states the further disallowance and the corresponding section 115JB adjustment were deleted. For the Form 26AS mismatch, the note records that reconciliation depended on factual verification of deductor certificates, TDS schedules and books, so the addition was set aside for fresh examination. On dredging, expenditure to remove silt and maintain an existing jetty without creating a new asset was treated as revenue expenditure allowable under section 37(1). en-us Wed, 10 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793295 Section 14A read with Rule 8D requires the Assessing Officer to record objective dissatisfaction with the assessee's own expenditure working after examining the accounts; on that basis, the note states the further disallowance and the corresponding section 115JB adjustment were deleted. For the Form 26AS mismatch, the note records that reconciliation depended on factual verification of deductor certificates, TDS schedules and books, so the addition was set aside for fresh examination. On dredging, expenditure to remove silt and maintain an existing jetty without creating a new asset was treated as revenue expenditure allowable under section 37(1). Case-Laws Income Tax Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793295