AO couldn't invoke rule 8D without considering claim of assessee; SC dismissed SLP

IT: Where High Court opined that in respect of dividend income earned by assessee, AO without commenting upon correctness of assessee's working of expenditure to be disallowed, could not compute disallowance under section 14A by applying provisions of Rule 8D(2)(iii), SLP filed against said order of High Court was to be dismissed

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