ORDER : Civil Appeal No. 1926 of 2014 1. In view of the findings of fact noticed by the High Court, the legal issue relating to disallowance under Section 14A of the Income Tax Act, 1961 would be covered against the Revenue in view of judgment of this Court in ‘South Indian Bank Ltd. v. Commissioner Of Income Tax’ [( 2021) 10 SCC 153]. 2. Recording the aforesaid the appeal is dismissed without any order as to costs. 3. Pending application(s), if any, shall stand disposed of. SLP(C) No. 28946/2019 AND SLP(C) No. 844/2021 Re-list on 7th September, 2022