Section 268A read with section 14A of the Income Tax Act, 1961– Filing of appeal – Where High Court deleted disallowance made by revenue authorities by applying provisions of section 14A read with rule 8D in view of fact that tax of free act involved in matter was less than Rs. two crores, SLP filed against High Court's decision was to be dismissed– Principal Commissioner of income tax vs. Keshav Power Ltd. [2020] 268 Taxman 331(SC)