Sec. 14A of Income Tax Act, 1961—Business Disallowance — Before making any disallowance under the provisions of Section 14A read with Rule-8D, the Assessing Officer has to record a finding that he is not satisfied with the correctness of the claim of the expenditure incurred and in the of assessee, such satisfaction was not recorded, thus, disallowance delted - DEPUTY CIT V/s NESTLE INDIA LTD. - [2020] 207 TTJ 369 (ITAT-DELHI)