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1997 (4) TMI 508 - AUTHORITY FOR ADVANCE RULINGS
Extract:
.......AA) concluded bet ween India and Australia, as not being an expense deductible in determining the taxable profits of the permanent establishment of the applicant in India. No This question is notwithstanding the income of the applicant being chargeable to tax either under section 44BB or 44BBA of the Act. The application is disposed of accordingly.