SEDCO FOREX INTERNATIONAL INC. THR. ITS CONSTITUTED ATTORNEY MR. NAVIN SARDA vs. COMMISSIONER OF INCOME TAX MEERUT
C.A. No.-004906-004906 - 2010Supreme Court30 Oct 2017
Bench: HON'BLE MR. JUSTICE A.K. SIKRI
Section 44B
44D or section
44DA or section 115A or section 293A apply for the purposes
of computing profits or gains or any other income referred to in
those sections.
(2) The amounts referred to in sub-section (1) shall be the
following, namely :—
(a) the amount paid or payable (whether in or out of India) to
the assessee
