https://docs.splunk.com/Documentation/Splunk/8.0.4/Data/Whitelistorblacklistspecificincomingdata

"It is not necessary to define both an allow list and a deny list in a configuration stanza. The settings are independent. If you do define both filters and a file matches them both, Splunk Enterprise does not index that file, as the blacklist filter overrides the whitelist filter." Source:https://docs.splunk.com/Documentation/Splunk/8.1.0/Data/Whitelistorblacklistspecificincomingdata