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    <description>Disallowance under section 14A read with Rule 8D was challenged, and the referenced Karnataka HC view held that the assessee&#039;s challenge under section 14A/Rule 8D was decided in its favour. The extracted SC order records only that delay was condoned and notice was issued in the SLP, without any substantive adjudication on the disallowance question.</description>
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      <description>Disallowance under section 14A read with Rule 8D was challenged, and the referenced Karnataka HC view held that the assessee&#039;s challenge under section 14A/Rule 8D was decided in its favour. The extracted SC order records only that delay was condoned and notice was issued in the SLP, without any substantive adjudication on the disallowance question.</description>
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