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Income Tax | Section 14A Disallowance Invalid Without AO’s Recorded Satisfaction: Delhi HC

16 Oct 2026 · 1d agoBy Editor2Source: TaxGuru

Delhi HC holds that Rule 8D disallowance requires recorded AO satisfaction and deletes interest disallowance where borrowed funds were not used. The post Section 14A Disallowance Invalid Without AO’s Recorded Satisfaction: Delhi HC appeared first on TaxGuru .

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Original credit: Editor2. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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