Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
32A(2)(b)(iii) of the Act”. Thus, the finding rendered by the Tribunal does not call for any interference. The third substantial question of law is with regard to the correctness of the order passed by the Tribunal deleting the addition made under Section 14A for the assessment year 2010-11. The Assessing Officer in his order dated