Non Satisfaction of AO to suo moto disallowance by assessee u/s 14A has to be an objective satisfaction with notice…
Recording AO satisfaction must for exempt income disallowance u/s 14A(2) and Rule 8(D) of the Income Tax Rules, 1962. High…
Disallowance us 14A(2)-AO need not resort to Rule 8D always. AO is entitled to make disallowance u/s 14A(2), Rules cannot…