Sec. 14A of Income Tax Act, 1961—Business Disallowance — Neither the Assessing Officer nor the CIT (A) has commented on the computation of the assessee, thus, apparently, the satisfaction to be recorded by the Assessing Officer is completely absent and, therefore, in absence of the required satisfaction, such disallowance could not have been made - DEPUTY CIT V/s NESTLE INDIA LTD. - [2020] 27 ITCD Online 047 (ITAT-DELHI)