Supreme Court · 1992 INSC 7 · Decided 15 January 1992
Continental Construction LTD. v. Commissioner of Income-Tax, Central-I
- Court
- Supreme Court of India
- Citation
- 1992 INSC 7 · [1992] 1 S.C.R. 57
- Case number
- CIVIL APPEAL No. 3458/1990
- Decided
- 15 January 1992
- Bench
- S. RANGANATHAN, N.D. OJHA, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 9(1)(vi)
Headnote
B Income-Tax Act, 1961 : Ss. 9(1)(vi), (vii), 119(1), 80-0, 80-HHB : Assessee-Engineering and Construction Company-Undertaking of foreign projects-Approval by Central Board of Direct Taxer-Payments in respect of consideration for supply of technical information for use outside C India and to 'royalty', 'Commission' or 'fee' etc.-Deductions­ Scope of-Assessee-Whether entitled to relief under S. 80-0 for assessment years earlier to 1983-84-Whether eligible for deductions under s. 80-HHB for assessment years 1983-84 onwards. Assessee Company-Foreign contracts-Execution
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