TMI Blog2017 (7) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... [2016 (11) TMI 970 - DELHI HIGH COURT] stating it is not merely the earning of the income, but also the nature of expenditure incurred which is determinative at least in the facts of this case. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T) and the decision in CIT v. L.G. Electronics (India) Ltd. [2005 (5) TMI 30 - DELHI High Court ] was unexceptionable. The Special Leave Petition is dismissed leaving the question of law open. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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