Dismissing the appeal of the revenue any disallowance computed under section 14A of the Income-tax Act, 1961 pertains to computation of income under the normal provisions of the Act and cannot be read into the provisions of section 115JB of the Act pertaining to computation of book profits for levy of minimum alternate tax and there is no express provision in clause (f) of Explanation 1 to section 115JB of the Act to that extent. (AY. 2008-09)