Disagreement with AO's view u/s 263 and Rule 8D(2)(ii) doesn't make assessment erroneous or prejudicial.

Revision u/s 263 - Disallowance u/s 14A r.w. rule 8D(2)(ii) - the mere fact that the CIT is not in agreement with the view adopted by the AO, would not render the order of assessment erroneous and prejudicial to the interest of Revenue. - AT .....

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