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Case Law Details

Case Name : The Deputy Commissioner of Income Tax Vs M/s Aban Offshore Ltd. (ITAT Chennai)
Related Assessment Year : 2005- 06
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DCIT Vs M/s Aban Offshore Ltd. (ITAT Chennai)- Whether when the assessee earns dividend income, dis allowance of administrative expenditure incurred, directly or indirectly, can be made even without rule 8 provided AO is able to link the same to earning of the income?

Whether dis allowance u/s 40(a)(ia) is warranted for deduction of tax @ 1% on subcontract where the sub-contract is entered into to fulfill the conditions of the main contract and the same is not independent to the main contract ?Please become a Premium member. If you are already a Premium member, login here to access the full content.

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