Supreme Court · 2008 INSC 590 · Decided 6 May 2008
R & B Falcon (A) PVT. LTD. v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2008 INSC 590 · [2008] 7 S.C.R. 804
- Case number
- CIVIL APPEAL No. 3326/2008
- Decided
- 6 May 2008
- Bench
- S.B. SINHA, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 115, 115WB
Headnote
""- Income Tax Act, 1961 - s. 115 WB - Fringe Benefit Tax - Levy of - On Assessee-Company providing transportation c to off-shore employees from their residence and home countries outside India to the place of Rig and back-Authority of Advance Ruling (AAR) opining that exemption provided cover the matters enumerated in sub-section (2) but those enumerated under sub-"section D (1 ); and that 'residence' within meaning of the provision would mean residence in India - On the basis of opinion AAR also holding the assessee-Company liable to pay the tax as the nature of the
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