Disallowance Under Rule 8D Cannot be Made Merely on Ground of ‘Change of Opinion’: Delhi HC - 06.11.2017

Delhi High Court has quashed reassessment order of the revenue by holding that Assessing Officer cannot disallow any claim made by the assessee by invoking Section 14A read with Rule 8D merely on ground of ‘change of opinion’.

Tags : Delhi High Court Assessing Officer

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