Held that the  Assessing Officer carried out elaborate analysis and followed steps enacted in statute and then determined amount of expenditure incurred for earning tax exempt income, merely because he did not expressly record his dissatisfaction about assessee’s calculation, his conclusion can not be rejected. Tribunal also held that only those investments are to be considered for computing disallowance under section 14A which yielded exempt income during year only those investments are to be considered for computing disallowance under section 14A which yielded exempt income during year. (AY. 2019-20)