Supreme Court · 2018 INSC 398 · Decided 24 April 2018
Commissioner of Income Tax, Central-Iii v. HCL Technologies LTD.
- Court
- Supreme Court of India
- Citation
- 2018 INSC 398 · [2018] 7 S.C.R. 1079
- Case number
- CIVIL APPEAL No. 8489/2013
- Decided
- 24 April 2018
- Bench
- R.K. AGRAWAL, R. BANUMATHI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10A, 80HH
Headnote
Income Tax Act, 1961 - ss.10A, 80HHC and 80HHE - Claim of certain expenses attributable to the delivery of software outside India or in providing technical services from 'total turnover' by the Respondent u/s. 10A of the IT Act - Neither s.10A nor s.2 of the IT Act However, the term 'total turnover' is given in clause (ba) of the Explanation to s.80 HHC of the IT Act - Held: The definition of total turnover given u/ss. 80HHC and 80HHE cannot be adopted for the purpose of s.10A as the technical meaning of total turnover, which does not
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)