Supreme Court of India
Continental Construction Ltd. v. Commissioner of Income-tax, Central-i
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.
What the Court ordered
We hold that the assessee was entitled to the relief under section 80-0 for assessment years earlier to 1983-84 and that the approval granted by the Board under that section was right and proper.
Judgment, page 60
From the headnote
Income-Tax Act, 1961 : Ss. 9(1)(vi), (vii), 119(1), 80-0, 80-HHB : Assessee-Engineering and Construction Company-Undertaking of foreign projects-Approval by Central Board of Direct Taxer-Payments in respect of consideration for supply of technical information for use outside India and rendering Technical Services to foreign Government Enterprise- Whether 'similar' to 'royalty', 'Commission' or 'fee' etc.-Deductions Scope of-Assessee-Whether entitled to relief under S. 80-0 for assessment years earlier to 1983-84-Whether eligible for deductions under s. 80-HHB for assessment years 1983-84
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.