Supreme Court · 2020 INSC 415 · Decided 5 June 2020
Ramnath & CO. v. The Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2020 INSC 415 · [2020] 6 S.C.R. 719
- Case number
- CIVIL APPEAL No. 2506/2020
- Decided
- 5 June 2020
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 80
Headnote
Income Tax Act, 1961 - s. 80-O - The appellants-assessees were engaged in providing services to certain foreign buyers of frozen seafood and/ or marine products - Appellants claimed that income received by them for services provided to foreign enterprises qualifies for deduction during the respective assessment years from 1993-94 to 1997-98 - Appellants contended that they provided technical guidance or advice or information to the foreign enterprises - Held: All the clauses of the agreements read together make it absolutely clear that the appellant was
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)