2014 (9) TMI 1158

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....te, Mr. G. R. Sharma, Advocate The Court : The appeal is admitted on the following substantial question of law in relation to the assessment year 2000-2001: "Whether the Tribunal erred in affirming the disallowance on ad hoc estimate @1% of the dividend income, out of the assessee's overall expenditure, under Section 14A and failed to appreciate that Section 14A in relation to dividend incom....