Supreme Court · 2018 INSC 397 · Decided 24 April 2018
B. L. Passi v. Commissioner of Income Tax, Delhi
- Court
- Supreme Court of India
- Citation
- 2018 INSC 397 · [2018] 3 S.C.R. 496
- Case number
- CIVIL APPEAL No. 3892/2007
- Decided
- 24 April 2018
- Bench
- R.K. AGRAWAL, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80
Headnote
Income Tax Act, 1961: s.80-O - Deduction under, claimed by assessee on the ground that it supplied to a foreign company the industrial and commercial knowledge about the Indian Automobile Industry, information about market conditions and also technical assistance as company and such foreign company used such services and accordingly supplied dies to Indian automobile manufacturer for manufacturing body parts - Maintainability of claim for deduction - Held: The provisions of s.80-O mandate the production of document in respect of which relief
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