Supreme Court of India
C.I.T., Ahmedabad v. M/s.mastek Ltd.
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 are of the view that an in-depth exercise needs to be carried out to understand the actual process undertaken by the assessee to be examined in the light of the contract/arrangement with the American Corporation [including the purchase order and the position of the royalty shared by the assessee and the said Corporation]. Therefore, we have not examined the case on merits.
Judgment, page 6
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