Suo Motu disallowance u/s 14A to be accepted if AO failed to record satisfaction that it was incorrect

INCOME TAX : Where assessee declared tax exempt income and offered suo-moto disallowance of certain expenditure under section 14A, since Assessing Officer did not specify any cause of dissatisfaction with assessee's working of disallowance under section 14A, Assessing Officer was not justified in recomputing disallowance

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