No sec. 14A disallowance if suo motu disallowance was made by assessee below the limit prescribed un

IT: Where assessee had maintained proper accounts, duly audited and based his claim of having incurred a lower expenditure than that as per statutory prescription of rule 8D and no inquiry was made by revenue into expenditure stood debited in account books, assessee's claim of disallowance under section 14A was to be allowed