We note that the Ld. AO while computing the book profit u/s 115JB had added the amount disallowed u/s 14A of the Income Tax Act, 1961 which is contrary to the binding principle of law. In this regards it is submitted that clause (f) of Explanation 1 to Section 115JB provides for adjustment towards: - " the amount or amounts of expenditure relatable to any income to which section 10 (other than the provisions contained in clause (38) thereof or section 11 or section 12 apply" However, it is stipulated in the conclusion to the clause that; 'If any amounts referred to in clause (a) to (i) is debited to the profit and loss account'. The disallowance made u/s. 14A by the Assessing Officer in the impugned assessment order only. Thus, the conditional stipulation applies. The adjustment cannot be made.