Disallowance u/s 14A – once the AO has failed to comply the statutory requirement, then he cannot...

Disallowance u/s 14A – once the AO has failed to comply the statutory requirement, then he cannot proceed to make the disallowance u/s 14A(1) and the disallowance made by the AO and partly sustained by the CIT(A) over and above the disallowance made by the assessee is deleted - AT .....

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