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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>No deduction for investment income of non-resident Indians; Chapter VI-A relief applies only after excluding such income.</h1> No deduction is allowed for any expenditure or allowance in computing investment income of a non-resident Indian. If gross total income consists only of investment income or long-term capital gains (or both), Chapter VI-A deductions do not apply and certain capital gains provisos are inapplicable. If gross total income includes such incomes, that amount is excluded and Chapter VI-A deductions are permitted as if the gross total income were the reduced amount.

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