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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>Chapter VI-A deduction on enhanced profits permitted where business-related disallowances increase taxable profits, deduction admissible accordingly.</h1> Chapter VI-A deductions are to be allowed on profits increased by business-related disallowances; disallowances arising from TDS non-compliance, payment-related or other specific disallowances that pertain to the eligible business increase taxable profits, and deduction under Chapter VI-A is admissible on those enhanced profits. The Board directs that appeals opposing this position should not be filed and existing appeals on this ground may be withdrawn or not pressed.

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