SUPREME COURT OF INDIA
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SPECIAL CIVIL APPLICATION NO. 17878 OF 2016
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Director of Income-tax, Delhi...................................................................Appellant.
v.
L S Cable Ltd.............................................................................................Respondent |
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R.K. AGRAWAL AND L. NAGESWARA RAO, JJ.
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| Date :SEPTEMBER 26, 2016 |
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| Appearances |
Tushar Mehta, ASG, Ms. Meenakshi Grover, Ms. Asha G. Nair and Mrs. Anil Katiyar, Advs. for the Petitioner.
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Section 9 of the Income Tax Act, 1961—Income—Income deemed to accrue or arise in India—When under offshore contract, equipment was transferred outside India, necessarily taxable income also accrued outside India—Director of Income Tax vs. LS Cable Ltd.
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ORDER
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1. Delay condoned.
2. Leave granted.
3. Tag with Civil Appeal No. 8853 of 2011.
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[2016] 243 TAXMAN 435 (SC) |
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