Assessee offered suo-moto disallowance of certain amount of expenditure in computation of income. The AO, not being satisfied with assessee’s working, Assessing Officer computed aggregate disallowance under rule 8D at higher amount.. Tribunal held that since the AO   did not specify any cause of dissatisfaction with assessee’s working of suo moto disallowance, AO is not justified in recomputing disallowance. Where assessee’s own funds were more than investment made to earn exempted dividend income, there could be no disallowance of interest expenses.  Only such investments are to be taken into account which yield tax exempt income.  Disallowance made under section 14A read with rule 8D cannot be resorted while determining the expenses as mentioned under clause (f) to Explanation 1 to S. 115JB  (AY. 2013-14, 2014-15)