Supreme Court · 1987 INSC 351 · Decided 27 November 1987
Central Board of Direct Taxes and 0THERS v. Aditya V. Birla
- Court
- Supreme Court of India
- Citation
- 1987 INSC 351 · [1988] 2 S.C.R. 115
- Case number
- CIVIL APPEAL No. 3947/1987
- Decided
- 27 November 1987
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
B Income Tax Act, 1961-Construction of Section 80 RRA thereof. ~ > The respondent, Aditya V. Birla, described to be a technician · with experience in the business of manufacturing and selling Stapple Fibres, and the Thai Rayon Company, Thailand, engaged in the business of manufacturing was stated to be approached by the Thai Company to make his services available to the Company as his 'employer', in Bangkok, on certain terms and conditions, for which the Company would pay him remuneration receivable at Bangkok. The agreement was for a .period of three years and was
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)