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Supreme Court: Foreign Companies’ Head Office Expenses in India are Capped under Section 44C - (16 Dec 2025)

DIRECT TAXATION

In a setback to foreign companies operating in India, the Supreme Court has ruled that all head office expenses incurred outside India, whether common or solely for Indian operations, are subject to the deduction cap under Section 44C of the Income Tax Act, 1961.

Tags : FOREIGN COMPANIES   EXPENSES   INCOME TAX ACT  

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