CIT vs Deutsche Bank A.G.
Head office expenses of non-resident-Computation of deduction-AY 1984-85. The Head Office expenses of a non-resident in excess of an amount equal to five percent of the adjusted total income or an amount equal to [LexDoc Id : 214891]
Surface Finishing Equipment vs DCIT
Business expenditure - Ad hoc disallowance - An ad hoc disallowance of Rs.3000 out of general expenses was not justified, since no specific disallowable item was pointed out. ... [LexDoc Id : 214871]