Held, that the Assessing Officer can resort to the provisions of section 14A(2) and rule 8D only if he is not satisfied with the correctness of claim of expenditure made by the assessee ; or the claim made by the assessee that no expenditure has been incurred. Hence, arriving at a satisfaction as to the correctness of the claim of expenditure was sine qua non for resorting to the provisions of rule 8D. The Assessing Officer did not refer to the workings furnished by the assessee in this regard. For arriving at the dissatisfaction over the correctness of the expenditure claimed by the assessee, the Assessing Officer had to examine the workings furnished by the assessee vis-a-vis the accounts, find fault therein. Addition is deleted (AY.2017-18, 2018-19)