Supreme Court of India
Yum! Restaurants (marketing) Private Limited v. Commissioner of Income Tax, Delhi
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
Resultantly, the first limb of the three-pronged test stands severed.
Judgment, page 25
From the headnote
Doctrines / Principles – Doctrine of mutuality – Applicabi lity of, qua assessee-appellant company (YRMPL), a fully owned subsidiary of YRIPL, incorporated for undertaking activities relating to Advertising, Marketing and Promotion (AMP activitie s) for and on behalf of YRIPL and its franchisees – Assessee was i ncorporated by YRIPL as its fully owned subsidiary after approv al from the Secretariat for Industrial Assistance (SIA) – Such approval was granted subject to conditions, inter alia, to operate on non-profit basis on principles of mutuality – After SIA approv al, assessee entered into
Authorities it was built on
- 1960 The Commissioner of Income-tax, Bombay City Ii v. Shri Sitaldas Tirathdas
- 1997 Commissioner of Income Tax, Bihar v. Bankipur Club Ltd.
- 2013 M/s Bangalore Club v. Commissioner of Income Tax & Anr.
- 1972 Commissioner of Income-tax, Kerala, Ernakulam v. Travancore Sugar & Chemicals Ltd.
- 1999 Dalmia Cement Ltd., Rajasthan v. Commissioner of Income Tax, New Delhi
- 1995 Associated Power Co. Ltd. v. Commissioner of Income Tax
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.