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Income Tax | Section 154 Rectification Cannot Enhance Section 14A Disallowance Without AO Satisfaction: Karnataka HC

12 Oct 2026 · 1d agoBy CA Sandeep KanoiSource: TaxGuru

Karnataka HC holds Section 154 cannot enhance Section 14A disallowance through Rule 8D without mandatory satisfaction and adjudication. The post Section 154 Rectification Cannot Enhance Section 14A Disallowance Without AO Satisfaction: Karnataka HC 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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