Held that when the assessee has suo motu disallowed the expenses, the Assessing Officer is not justified in further disallowance by observing that he is not satisfied with the correctness of the claim. Order of CIT(A) deleting the disallowance is affirmed. (AY. 2014-15)
Tata Consultancy Services Ltd. v. Dy. CIT (2023) 154 taxmann.com 372 / 226 TTJ 361 (Mum)(Trib.)
S. 14A : Disallowance of expenditure-Exempt income-Suo-motu disallowance-Deletion of addition by CIT(A) is affirmed. [ R.8D]