https://www.taxtmi.com/caselaws?id=797091 Enhanced business income arising from a sustained addition qualifies for a corresponding enhanced deduction under section 80P where the deduction is linked to business profits. CBDT guidance recognises that disallowances increasing business profits require Chapter VI-A deductions to be recomputed on the enhanced income. The enhanced business profits therefore remain eligible for deduction under section 80P, increasing the allowable deduction to reflect the addition. en-us Thu, 13 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797091 Enhanced business income arising from a sustained addition qualifies for a corresponding enhanced deduction under section 80P where the deduction is linked to business profits. CBDT guidance recognises that disallowances increasing business profits require Chapter VI-A deductions to be recomputed on the enhanced income. The enhanced business profits therefore remain eligible for deduction under section 80P, increasing the allowable deduction to reflect the addition. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797091