Supreme Court · 1993 INSC 61 · Decided 19 February 1993
Emil Webber v. Commissioner of Income Tax, V and M, Nagpur
- Court
- Supreme Court of India
- Citation
- 1993 INSC 61 · [1993] 2 S.C.R. 27
- Case number
- CIVIL APPEAL No. 3115/1980
- Decided
- 19 February 1993
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 195
Headnote
B Income Tox Act, 1961 : Sections 2(24), 14, 17, 56, 195-'fl!come'­ Meaning of-Amount paid by way of tox on the salary amount of assessee on his behalf-Whether assessee's Income-Whether taxable under the head­ ing "other sources". Ballarpur, a public limited company undertook to French concern for purchase of certain machinery and equipment. c In another agreement with Ballarpur, the French concern agreed to D provide services of certain personnel and Ballarpur agreed to pay salaries and other emoluments free of any Indian tax or duty to the personnel. The French concern
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