Section 263 Revision Dismissed: Assessing Officer's Order on Section 14A Disallowance Upheld as Non-Erroneous.

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....Revision u/s 263 - disallowance u/s 14A - where the Assessing Officer had recorded the satisfaction as required under section 14A of the Act, made enquiries and accepted the calculations of the assessee, such an order passed by the Assessing Officer cannot be said to be erroneous - AT....