Supreme Court · 1988 INSC 366 · Decided 13 December 1988
Petron Engineering Construction PVT. LTD. & Another v. Central Board of Direct Taxes & Others
- Court
- Supreme Court of India
- Citation
- 1988 INSC 366 · [1988] SUPP. 3 S.C.R. 1058
- Case number
- CIVIL APPEAL No. 3531/1988
- Decided
- 13 December 1988
- Bench
- M.M. DUTT, S. NATARAJAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80
Headnote
ENGINEERING CONSTRUCTION PVT. LTD. & ANOTHER v. CENTRAL BOARD OF DIRECT TAXES & OTHERS DECEMBER 13, 1988 [MURARI MOHON DUTT ANDS. NATARAJAN, JJ.) Income-tax Act, 1961: Section 80-0-Deduction in respect of royalties-Permissible only when it is from government of foreign state or foreign included within it: Court to look at the D setting in which the words are used; in the case of an exemption provi­ sion, liberal interpretation to be made without impairing the legislative E requirement and the spirit of the provision. ' Messrs Toyo Engineering Corporation, a company
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)