Attributable To - Definition - Law Dictionary Home Dictionary Definition attributable-to

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.]