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Sec. 14A of Income Tax Act, 1961—Business disallowance— Only those investments are to be considered for computing average value of investment which yielded exempt income during the year and in that view of the matter it was fit and proper to restore the matter to the file of the AO for re-computing the disallowance under Section 14A in terms of the observation made - GUJARAT MINERAL DEVELOPMENT CORPORATION LTD. V/s ASSTT. CIT -  27 ITCD Online 071 (ITAT-AHMEDABAD)