Supreme Court of India · 2018-04-24
B.L. PASSI vs COMMISSIONER OF INCOME TAX (XI)
- Citation / case number
- SC 2007/8053
- Court
- Supreme Court of India
- Petitioner
- B.L. PASSI
- Respondent
- COMMISSIONER OF INCOME TAX (XI)
- Author
- HON'BLE MR. JUSTICE R.K. AGRAWAL
- Bench
- HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE HON'BLE MR. JUSTICE R.K. AGRAWAL
Judgment text excerpt
The Supreme Court addressed the appeal regarding the entitlement of the Appellant to a deduction under Section 80-O of the Income Tax Act, 1961. The Court held that the Appellant provided specialized knowledge and services to Sumitomo Corporation, which qualified for the deduction under Section 80-O. The Court overturned the High Court's dismissal of the appeal, thereby granting the deduction sought by the Appellant.