AO Must Document Dissatisfaction with Assessee's Disallowance Calculation Before Adjustments u/s 14A of Income Tax Act.

Disallowance u/s 14A r.w.r. 8D(2)(iii) - AO was duty bound to record his dissatisfaction that the working of the disallowance made by the assessee under section 14A of the Act was incorrect. - AT .....

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