Section 14A Disallowances Not Applicable for Book Profit Calculation u/s 115JB; Use Clause (f) Instead.

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....Disallowance u/s 14A r.w.r. 8D - the disallowances made u/s 14A of the Act r.w.r. 8D cannot be the subject matter of disallowances while determining the book profit u/s 115JB - Disallowance needs to be made in terms of the provisions of clause (f) to section 115JB of the Act while determining the book profit. - AT....