Supreme Court of India
Central Board of Direct Taxes and Ors. v. Oberoi Hotels (india) Pvt. Ltd.
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1 Supreme Court bench has cited this judgment.
From the headnote
Income-Tax Act, 1961 Section 80-0 -Technical or Professional Service-Interpretation of-Respondent, an Indian Company entered into agreement with foreign enterprise for rendering of technical services as well as for providing professional and also other services for operating hotel- Held, CBDT erred in not granting approval to respondent's agreement even though the agreement satisfied the ingredients of Section 80-0 of the Act.…
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