DIRECTOR OF INCOME TAX (IT)-I, MUMBAI vs. M/S. AMERICAN EXPRESS BANK LTD
C.A. No.-008291-008291 - 2015Supreme Court15 Dec 2025
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
Section 28Section 37(1)Section 44C
disallowance can be made
under section 44C in the facts and circumstances of this
case.
That section 44C applies only
