We know that
PGBP INCOME=
Incomes
Less
Expenses
Hence we can say that
Expenses are deducted while calculating PGBP Income
However All Expense Not allowed to be deducted
Such Expenses Which are Alowed to be deducted are Called Deductions under PGBP Income
If expense is not allowed to be deducted,it is called Expense Disallowed
Lets study these in detail one by one