Case Law Details
Case Name : Lloyd’s Register Quality Assurance Ltd. Vs Dy. Commissioner of Income Tax (ITAT Mumbai)
Appeal Number : ITA No.2856/Mum/2015
Date of Judgement/Order : 15/06/2018
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Mumbai
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Lloyd’s Register Quality Assurance Ltd. Vs DCIT (ITAT Mumbai)
Undisputed facts are, the Assessing Officer by treating the management charges as Head Office expenses has restricted the claim of the assessee to 5% of the total adjusted income in terms of section 44C of the Act. Whereas, learned Commissioner
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