Supreme Court of India
B. L. Passi v. Commissioner of Income Tax, Delhi
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the considered opinion that in the present facts and circumstances of the case, the services of managing agent, i.e., the Appellant, rendered to a foreign company, are not technical services within the meaning of Section 80-O of the IT Act.
Judgment, page 11
From the headnote
Income Tax Act, 1961: s.80-O – Deduction under, claimed by assessee on the ground that it supplied to a foreign company the industrial and commercial knowledge about the Indian Automobile Industry, information about market conditions and also technical assistance as required by such foreign company and such foreign company used such services and accordingly supplied dies to Indian automobile manufacturer for manufacturing body parts – Maintainability of claim for deduction – Held: The provisions of s.80-O mandate the production of document in respect of which relief has been sought – Assessee…
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