No revision by CIT to curtail sec. 14A disallowance as he failed to prove that view taken by AO was

IT : After amendment made by Finance Act, 2008 with effect from 1-4-2009, benefit of section 35D is also available to assessees who are not industrial undertakings; initiation of revision proceedings to deny claim of deduction to assessee for assessment year 2009-10 under section 35D towards public issue expense was unjustified