Disallowance u/s 14A computed with Rule 8D to be added to computation of book profits under Explanation I(f) “ amount of expenditure relatable to any income to which section 10…..apply”. Held by ITAT that it is same as “expenditure incurred by the assessee in relation to Income which does not form part of total income”. Assessee plea that Explanation 1(f) is very specific and only direct expenditure should be disallowed rejected following paras 29 and 30 of Shobha developers 58 taxmann.com 107(Bang.) - Microlabs Ltd [2015] 62 taxmann.com 60 (Bangalore - Trib.) MARCH 5, 2015