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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>Deductibility of tax: surcharge and cess disallowed, with recomputation and payment-based waiver procedures for prior claims.</h1> Section 40(a)(ii) disallows deduction of tax for computing business or professional income, and expressly treats surcharge and cess as part of tax. Payments treated as accretions to tax, including specified interest, and foreign or agricultural income tax are not deductible. A statutory amendment mandates recomputation where surcharge or cess was earlier deducted, potentially treating such claims as under-reported, but permits a corrective electronic application, payment and reporting process to avoid specified penalties.

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