Tribunal held  that under section 14A(2) of the Act, the Assessing Officer has to record satisfaction that the disallowance of expenses made by the assessee suo motu is not correct. Without recording such a finding, he cannot make disallowance under section 14A of the Act resorting to rule 8D of the Rules. The disallowance under section 14A of the Act was to be restricted to a sum of Rs. 72,000 as claimed by the assessee. ( AY.2015-16)