NLR-Volume-49
The Bank of Chettinad, Ltd. v. The Commissioner of Income Tax
The Bank of Chettinad, Ltd. v. The Commissioner of Income Tax nlr vol 49 page 409 [49 NLR 409] – In the case between The Bank of Chettinad, Ltd. and The Commissioner of Income Tax, the court addressed whether the Ceylon branch of a non-resident bank is entitled to a deduction for interest paid in
