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Income Tax | Section 14A Disallowance Requires AO Satisfaction Before Applying Rule 8D: ITAT Hyderabad

21 Sept 2026 · 5d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Hyderabad remands Section 14A disallowance as AO failed to record satisfaction and applied amended Rule 8D to AY 2016-17. The post Section 14A Disallowance Requires AO Satisfaction Before Applying Rule 8D: ITAT Hyderabad appeared first on TaxGuru .

Attribution

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

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