Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
14A of the Act by Finance Act 2022. Thus, no infirmity is called for in the finding of ld. CIT(A). Accordingly, Revenue’s ground no.4 is dismissed. 48. Ground no. 5 raised by the Revenue is general in nature. 49. In the result, the appeal filed by the assessee for Assessment Year 2014-15 in ITA No. 43/GTY/2022