{"id":63278,"date":"2026-07-31T16:30:41","date_gmt":"2026-07-31T11:00:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/slk-software-p-ltd-v-asst-cit-2025-127-itr-395-bang-trib\/"},"modified":"2026-07-31T16:30:41","modified_gmt":"2026-07-31T11:00:41","slug":"slk-software-p-ltd-v-asst-cit-2025-127-itr-395-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/slk-software-p-ltd-v-asst-cit-2025-127-itr-395-bang-trib\/","title":{"rendered":"SLK Software (P.) Ltd. v. Asst. CIT (2025) 127 ITR 395 (Bang.)(Trib.)"},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">The assessee had made a suo motu disallowance under section 14A. The Assessing Officer invoked rule 8D without recording any dissatisfaction regarding the correctness of the assessee&#8217;s computation. The Tribunal held that recording of satisfaction under section 14A(2) is a mandatory pre-condition. In its absence, invocation of rule 8D was invalid, and the addition was directed to be deleted. <strong><span style=\"font-family: &#039;Verdana&#039;,sans-serif\">(AY. 2017-18 &amp; 2018-19).<\/span><\/strong><b><\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A: Disallowance of expenditure-Exempt income-Recording of dissatisfaction mandatory before invoking rule 8D-Addition deleted. [R. 8D]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63278","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gsC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63278"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63278\/revisions"}],"predecessor-version":[{"id":63279,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63278\/revisions\/63279"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}