Sec. 14A of Income Tax Act, 1961—Business Disallowance— Disallowance of expenditure u/s 14A exceeds the dividend income claimed as exempt by the assessee, therefore, disallowance on account of administrative expenses under Rule 8D(iii) is hereby restricted to the extent of exempt income so claimed by the assessee - MAHARAJA SHREE UMAID MILLS LTD. V/s DEPUTY CIT - [2020] 83 ITR (TRIB) 498 (ITAT-JAIPUR)