Section 44C of Income Tax Act Applies to All Head Office Expenditure: Supreme Court on Non-Resident Taxation Supreme Court Section 44C of Income Tax Act Applies to All Head Office Expenditure: Supreme Court on Non-Resident Taxation The Supreme Court has ruled that Section 44C applies to all head office expenditure of non-residents, whether common or exclusive. The judgment enforces the statutory deduction cap and blocks attempts to bypass it under Section 37. Share this: Share on X (Opens in new window) X Share on Facebook (Opens in new window) Facebook Like this:Like Loading... By Aastha 15 December 2025, 6:00 PM15 December 2025, 6:00 PM
