Disallowance u/s 14A read with rule 8D - Assessing Officer erred ...

Assessing Officer Misapplies Rule 8D(2) for Section 14A Disallowance, Fails to Justify Rejection of Taxpayer's Voluntary Disallowance.

September 25, 2015

Case Laws Income Tax AT

Disallowance u/s 14A read with rule 8D - Assessing Officer erred in invoking sub Rule (2) to Rule 8D, without elucidating and explaining why the voluntary disallowance made by the assessee was unreasonable and unsatisfactory. - AT

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Disallowance u/s 14A read with rule 8D - Assessing Officer erred ...

Assessing Officer Misapplies Rule 8D(2) for Section 14A Disallowance, Fails to Justify Rejection of Taxpayer's Voluntary Disallowance.

September 25, 2015

Case Laws Income Tax AT

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