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ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs THE COMMISSIONER OF INCOME TAX

Supreme Court of IndiaJudgment

Court record

Court record details
CourtSupreme Court of India
Record typeJudgment
Diary numberDiary No. 38137/2011
Date of decision
Bench
  • HON'BLE THE CHIEF JUSTICE
  • HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
  • HON'BLE MR. JUSTICE HRISHIKESH ROY
DisposalAppeals dismissed; judgments of High Courts set aside; revenue's claims rejected
Reportingreportable
Acts
  • Income Tax Act, 1961
  • Copyright Act, 1957
  • OECD Model Tax Convention
  • OECD Commentary
  • Vienna Convention on the Law of Treaties
Sections
  • Section 9(1)(vi)
  • Section 14
  • Section 16
  • Section 18
  • Section 30
  • Section 52
  • Section 52(1)(aa)
  • Section 52(1)(ad)
  • Section 65-B of Evidence Act
  • Section 90 of Income Tax Act

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