Rule 8D(2) Misapplied by Assessing Officer; No Disallowance u/s 14A Justified Based on Case Facts.

Disallowance u/s 14A - the action of the AO in directly embarking on Rule 8D(2) of the Rules is not appreciated and hence no disallowance u/s 14A could be made in the facts of the instant case - AT .....

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