Dismissing the appeal of the revenue the Court held that  disallowances made under section 32, 40(a)(ia), 40A(3), 43B, etc. and other specific disallowances, related to business activity against which Chapter VI-A deduction has been claimed, result in enhancement of profits of eligible business, and that deduction under Chapter VI-A is admissible on profits so enhanced by disallowance. Court also held that incidental income arising to electricity distribution company on account of commission on arrears, replacement of burnt metres, inspection fee, reconnection fee, miscellaneous recovery from suppliers etc., which are incidental incomes would be eligible to deduction under section 80 IA.  (AY. 2009-10)