The assessee during the year has eared dividend income of Rs 13, 17, 233 and suo motu computed the disallowance of Rs 5, 86, 52 973  . On appeal the CIT(A) restricted the disallowance to the amount suo motu computed by the  assessee. On appeal the Tribunal held that ,ven suo motu disallowance made  need to be restricted to the extent of exempt income . ( ITA No. 3747/Mum/ 2019 dt 11-1 -2021 ) (AY. 2015 -16)