Supreme Court · 2020 INSC 353 · Decided 24 April 2020
Yum! Restaurants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi
- Court
- Supreme Court of India
- Citation
- 2020 INSC 353 · [2020] 11 S.C.R. 136
- Case number
- CIVIL APPEAL No. 2847/2010
- Decided
- 24 April 2020
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Doctrines / Principles - Doctrine of mutuality - Applicability of, qua assessee-appellant company (YRMPL), a fully owned subsidiary of YRIPL, incorporated for undertaking activities relating to Advertising, Marketing and Promotion on behalf of YRIPL and its franchisees - Assessee was incorporated by YRIPL as its fully owned subsidiary after approval from the Secretariat for Industrial Assistance (SIA) - Such approval was granted subject to conditions, inter alia, to operate on non-profit basis on principles of
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