https://www.taxtmi.com/caselaws?id=60595 The Tribunal affirmed the Commissioner (Appeals) decision, ruling that Section 44C of the Income-tax Act, 1961 does not apply to the non-resident assessee as their business activities were solely in India. The Tribunal clarified that the definition of "head office expenditure" under Section 44C excludes expenses related to sales supervision. Consequently, the departmental appeal challenging the applicability of Section 44C and the definition of "head office expenditure" was dismissed. en-us Sat, 23 Feb 1985 00:00:00 +0530 Fri, 07 Jan 2011 11:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60595 The Tribunal affirmed the Commissioner (Appeals) decision, ruling that Section 44C of the Income-tax Act, 1961 does not apply to the non-resident assessee as their business activities were solely in India. The Tribunal clarified that the definition of "head office expenditure" under Section 44C excludes expenses related to sales supervision. Consequently, the departmental appeal challenging the applicability of Section 44C and the definition of "head office expenditure" was dismissed. Case-Laws Income Tax Sat, 23 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60595