Attributable To
Legal definition for Indian law research
Definition
Attributable to, the expression 'attributable to' is certainly wider in import than the expression 'derived from', Cambay Electric Supply Industrial Co v. CIT, AIR (1978) SC 1099 (1105): (1978) 2 SCC 644. [Income-tax Act, (43 of 1961) s. 80E]
Words 'attributable to' have a wider meaning than the words 'derived from'. But at the same time it cannot be ignored that normally the word 'attributable' implies that' for a result to be attributable to anything it must be wholly, or in material part, caused by that thing', India Leather Corpn (P) Ltd v. CIT, (1997) 10 SCC 115 (118). [Income-tax Act, 1981, s. 104 (4) Expln.]
Words 'attributable to' have a wider meaning than the words 'derived from'. But at the same time it cannot be ignored that normally the word 'attributable' implies that' for a result to be attributable to anything it must be wholly, or in material part, caused by that thing', India Leather Corpn (P) Ltd v. CIT, (1997) 10 SCC 115 (118). [Income-tax Act, 1981, s. 104 (4) Expln.]
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