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of <h1>High Court rules section 44C inapplicable to income computation under rule 10(ii)</h1> The High Court Bombay held that section 44C did not apply to income computation under rule 10(ii). The assessee's appeal was successful, and the rule was ... Income From Business, Non-resident The High Court Bombay held that the application of section 44C to the computation of income under rule 10(ii) was not warranted. The assessee's appeal was successful, and the rule was discharged. Each party was ordered to bear their own costs. (1984 (8) TMI 32 - BOMBAY High Court)
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