Supreme Court · 1985 INSC 235 · Decided 1 November 1985
Scientific Englneering House (P) LTD. v. Comissioner of Income Tax, Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1985 INSC 235 · [1985] SUPP. 3 S.C.R. 701
- Case number
- CIVIL APPEAL No. 262/1974
- Decided
- 1 November 1985
- Bench
- V.D. TULZAPURKAR, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Income Tax Act, 1961 sectiona 32, 34 and 43 (3) - llefini­ tiona of ''Book", "Plant" - Whether the technical know-how in the shape of drawings and designs, charts, plants, processing litera­ ture etc. comprised in "documentation service" falls within the definition "a capital asset" but also "a depreciable asset 11 • l'he appellant-asaessee manufactures scientific instruments and apparatus like Dumpy levellers, levelling staves priamatic compass, etc. It entered into two separate collaboration agree­ ments, one dated 15th March,
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