Allowing the appeal of the assessee the  Tribunal held that the Assessing Officer cannot reject suo motu disallowance offered by assessee on ground that such a disallowance under rule 8D will be higher; an Assessing Officer can resort to rule 8D only when, as per prescription of section 14A(2) he is not satisfied with correctness of claim of assessee in respect of expenditure in relation to income which does not form part of total income under Act, and that satisfaction cannot be on basis of mechanism of rule 8D itself; it has to be independent of rule 8D. (AY.  2013-14, 2014-15)