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AO couldn't apply rule 8D without assigning reasons to make sec. 14A disallowance; SLP dismissed

June 11, 2019[2019] 105 taxmann.com 275 (SC)
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IT: Where High Court upheld Tribunal's order holding that AO could not straightaway reject expenditure offered for disallowance under section 14A and apply rule 8D without assigning any reasons, SLP filed against said decision was to be dismissed

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