Shanti Prime Publication Pvt. Ltd.
Sec. 28(i) of the Income-tax Act, 1961 - Business income - Disallowances made by the AO are related to the business activity against which deduction u/s 801A of the Act has been claimed which resulted in enhancement of the profits of the eligible business and hence deduction under Chapter VIA is admissible on the profit so enhanced by the disallowances. - DEPUTY CIT V/s TATA POWER DELHI DISTRIBUTION LTD. -  273 TAXMAN 058 (DEL)