Held that PCIT has found no fault at all in the reasoned explanation of the assessee demonstrating that its claim of short-term capital loss on the sale of shares was correct even as per the method prescribed by the Principal CIT himself and the assessee having furnished all the facts to the AO during the assessment proceeding, the assessment order cannot be said to be erroneous for having allowed the claimed of short-term capital-loss and, therefore, the finding of the Principal CIT is not sustainable. Tribunal held that the claim of deduction under s. 80G of CSR expenses was in accordance with the law and, therefore, the assessment order allowing such a legally tenable claim to the assessee was not erroneous, causing prejudice to the Revenue.   Tribunal also held that the disallowance under s. 14A ought to have been Rs. 42,82,354 as per the assessee’s own calculation, the assessment order was erroneous for having allowed the assessee’s claim of disallowance of expenses under s. 14A only to the extent of Rs. 4,92,537.(AY. 2020-21)