The appeal stands dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date : February 15, 2022. [Via Video Conference] Appearance : Mr. Debasish Chowdhury, Adv. … For The Appellant Mr. R.K. Murarka, Sr. Adv. Ms. Sutapa Roy Choudhury, Adv. Ms. Aratrika Roy, Adv. … For The Respondent The Court : This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 3Rd May, 2017 Passed By The Income Tax Appellate Tribunal, “B” Bench, Kolkata (Tribunal) In

ii) of the Income Tax Rules, 1962? d) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal, “B” Bench Kolkata, erred in law in holding that only dividend yielding investment are to be taken into account while calculating the disallowance under Section 14A of the Income Tax Act, 1961 and the disallowance