Case Law Details
Case Name : Swiwar Offshore Pte. Ltd. Vs. Addl. DIT (ITAT Mumbai)
Related Assessment Year : 2008- 09
Courts :
All ITAT ITAT Mumbai
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Swiwar Offshore Pte. Ltd. Vs. Addl. DIT (ITAT Mumbai)
Some of the general principles, governing the section, culled out from various judgments can be summarized as under:
i. Once section 44BB is applied, two conclusions become inescapable. The first conclusion is that 10% of the receipts by the fore
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