Supreme Court of India
Electronics Corporation of India Ltd. v. Commissioner of Income Tax & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
From the headnote
Constitution of India, 1950: Article 245. Parliament-Legislative competence-Whether can pass law having extra-Territorial operation-Existence of nexus whether ).. .. c necessary. ·( Income Tax Act, 1961: Sections 9( l)(vii), 195. Whether extra-territorial in operation. Agreement with foreign company-Fees payable for technical services-Whether accrual of income in India-Tax-Whether to be deducted at source. ~ The appellant company entered into an agreement with a Nor- wegian Company under which the latter was to provide technical know how and technical services including facilities for the
Where later benches applied it
- 2013 Sondur Gopal v. Sondur Rajini
- 2022 Union of India & Anr v. M/s Mohit Minerals Pvt. Ltd. through Director
Of those, 1 relied on · 1 referred to
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