Section 14A of the Income Tax Act, 1961 — Expenditure incurred in relation to income not includible in total income — Where High Court opined that in respect of dividend income earned by assessee, AO without commenting upon correctness of assessee's working of expenditure to be disallowed, could not compute disallowance under section 14A by applying provisions of rule 8D(2)(iii), SLP filed against said order of High Court was to be dismissed — Principal Commissioner of Income tax vs. Reliance Capital Asset management Ltd. [2018] 259 Taxman 83 (SC)