Supreme Court · 1998 INSC 161 · Decided 30 March 1998
Central Board of Direct Taxes and ORS. v. Oberoi Hotels (India) PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 161 · [1998] 2 S.C.R. 501
- Case number
- CIVIL APPEAL No. 5750/1985
- Decided
- 30 March 1998
- Bench
- SUJATA V. MANOHAR, D.P. WADHWA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80
Headnote
B Income-Tax Act, 1961 Section 80-0 -Technical or Professional Service-Interpretation of-Respondent, an Indian Company entered into agreement with foreign enterprise for rendering of technical services as well as for providing professional and also other services for operating hotel- C Held, CBDT the agreement satisfied the ingredients of Section 80-0 of the Act. Remand-CBDT erred in not approving the respondent 's agreement under Section 80-0 Holl'ever, as the matter is 28 years old, Supreme Court D declined to remand the matte" to CBDT for fi'esh appraisal. Technical or
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)