Supreme Court · 1993 INSC 71 · Decided 25 February 1993
Standard Triumph Motor CO. LTD. v. Commissioner of Income Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1993 INSC 71 · [1993] 2 S.C.R. 96
- Case number
- CIVIL APPEAL No. 1022/1982
- Decided
- 25 February 1993
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
TRIUMPH MOTOR CO. LTD. v. COMMISSIONER OF INCOME TAX, MADRAS y- FEBRUARY 25, 1993 B (B.P. JEEVAN REDDY AND N. VENKATACHALA, JJ.) Income Tax Ac4 1961: )- Sections 5(2) and 145-Non Resident Company and Indian Com- c pany-Collaboration agreement-Indian Company to apy royalty to non resi- dent of income-Whether non resident liable to tax-Method of accounting ad<ipte~W/1ether relevant. D The assessee-appellaot in the appeal is a non resident company ---\ having its place of business at Coventry in tbe United Kingdom. It entered into a collaboration agreement with an Indian 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)