Sec. 14A of Income Tax Act, 1961—Business Disallowance — No disallowance can be made since the own interest free funds of the assessee company are far in excess of the investments held by the company and as the interest free funds are in excess of the investments, the presumption that arises is that interest free funds have been invested in investments which do not yield taxable income - DEPUTY CIT V/s SPML INFRA LIMITED . - [2020] 27 ITCD Online 026 (ITAT-KOLKATA)