Court Upholds Disallowance u/s 14A of Income Tax Act; AO's Dissatisfaction Record Found Valid.

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....Disallowance u/s 14A - necessity of recording satisfaction - Dissatisfaction of the AO is expressly recorded in the assessment order. The said dissatisfaction has been upheld by the appellate authorities after perusing the records of the Assessee. We do not find any merit in the submission of the Appellant that the AO has failed to record satisfaction. - HC....