AO cannot apply section 14A provisions without examining correctness of workings furnished by assessee

Infosys BPM Limited Vs DCIT (ITAT Bangalore)

Perusal of the assessment order would show that the AO did not examine the above said computation of the assessee and did not find any fault or error in the above said computation. The AO simply observes that section 14A provides that the expenditure has to be computed as per Rule 8D.

The provisions of sec. 14A(2) read as under:-

“The assessing officer shall determine the amount of ex

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