foreign subsidiary, which is
eligible for special rate of taxation u/ s 115BBD of the Act. Since
the provisions of section 115BBD ... computed u/s
115BBD . For the AY 2015-16, the assessee filed its Return of
Income on 28.11.2015 declaring a total income
assessee is from the foreign
companies and is taxable as per Section 115BBD . Therefore,
the question of non-taxability of income does not arise ... that the Ld. CIT(A) did not appreciate that the said
Section 115BBD of the Act prohibit the allowance on any
expenditure against the said
assessee is from the foreign
companies and is taxable as per Section 115BBD . Therefore,
the question of non-taxability of income does not arise ... that the Ld. CIT(A) did not appreciate that the said
Section 115BBD of the Act prohibit the allowance on any
expenditure against the said
assessee is from the foreign
companies and is taxable as per Section 115BBD . Therefore,
the question of non-taxability of income does not arise ... that the Ld. CIT(A) did not appreciate that the said
Section 115BBD of the Act prohibit the allowance on any
expenditure against the said