DCIT Vs M/s Aban Offshore Ltd (ITAT Chennai)

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 ? Whether the assessee is right in deducting tax @ 4% being 10% of 40% of tax rate u/s 44BB on the...