Supreme Court: Foreign Companies’ Head Office Expenses in India are Capped under Section 44C - 16.12.2025

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

Share :