SLP granted against HC's order holding that sec. 14A disallowance couldn't be made when AO didn't re

IT : SLP granted against High Court's order wherein it was held that since their was no tangible material that could have enabled Assessing Officer to record his satisfaction in terms of section 14A, disallowance made by it by holding that interest bearing funds had been used to earn tax free dividend etc., was unjustified