Supreme Court · 1989 INSC 168 · Decided 2 May 1989
Electronics Corporation of India LTD. v. Commissioner of Income Tax & ANR.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 168 · [1989] 2 S.C.R. 994
- Case number
- CIVIL APPEAL No. 2697/1989
- Decided
- 2 May 1989
- Bench
- R.S. PATHAK, RANGANATH MISRA, M.N. VENKATACHALIAH (3-judge bench)
- Outcome
- Directions issued
- Case type
- Civil
- Acts & sections cited
- Constitution Article 245; Income Tax Act Section 9, 9(l)(vii), 195
Headnote
CORPORATION OF INDIA LTD. v. COMMISSIONER OF INCOME TAX & ANR. MAY 2, 1989 [R.S. PATHAK, CJ, RANGANATH MISRA AND M.N. VENKATACHALIAH, JJ.) Constitution of India, 1950: Article 245. Parliament-Legislative competence-Whether can pass law having extra-Territorial operation-Existence of services-Whether accrual of income in India-Tax-Whether to be deducted at source. ~ The appellant company entered into an agreement with a Nor- E wegian Company under which the latter was to provide technical know­ how and technical services including facilities for the training of
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