2014 (4) TMI 713 - CALCUTTA HIGH COURT

Admission of appeal - Disallowance of expenses u/s 14A of the Act – Correctness of the claim – Held that:- Assessee contended that the AO did not record his dissatisfaction with the correctness of the claim made by the assesssee – thus, the appeal cannot be admitted as no substantial question of law arises for consideration – Decided against Revenue.