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

April 30, 2019[2019] 105 275 (SC)/[2019] 263 Taxman 458 (SC)

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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