Assessing Officer Must Use Rule 8D(2) Method for Disallowance u/s 14A; CIT(A) Wrong to Approve 10% Estimation.

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....Disallowance under Section 14A - it is mandatory for the AO to adopt the method prescribed in Rule 8D(2) - CIT(Appeals) is not justified in accepting the ad hoc expenditure on estimation of 10% of the income - AT....