| Case ID |
38f64aa4-2775-4f4d-8b4c-3ce32da5d2fc |
| Body |
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| Case Number |
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| Decision Date |
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| Hearing Date |
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| Decision |
The court held that no substantial question of law arose from the judgment in this reference, thus the application for a certificate to appeal to the Supreme Court was dismissed. The case involved the assessment of a foreign technician's salary and the determination of his employment status between the foreign and Indian companies. The Tribunal's conclusion, based on sufficient evidence, was upheld, confirming that the technician remained an employee of the foreign company. The court emphasized that the reference did not present any significant legal issues warranting further appeal. |
| Summary |
In the case involving the Commissioner of Income Tax and the West Bengal State Electricity Board, the Calcutta High Court addressed crucial issues surrounding the employment status of a foreign technician for tax purposes under the Income-tax Act, 1961. The case hinged on whether the technician, deputed by a foreign company, was considered an employee of the Indian company for tax assessment. The court dismissed the application for a certificate to appeal to the Supreme Court, ruling that no substantial questions of law were involved. This case highlights important aspects of taxation law, international employment, and the interpretation of employee status under Indian law, making it significant for tax practitioners and foreign companies operating in India. The ruling serves as a precedent for future cases involving foreign technicians and their tax obligations in India, reinforcing the necessity of clear employment terms and the implications for income tax assessments. |
| Court |
Calcutta High Court
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| Entities Involved |
Fuji Electric Co. Ltd.,
West Bengal State Electricity Board
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| Judges |
Dipak Kumar Sen,
Shyamal Kumar Sen
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| Lawyers |
Not available
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| Petitioners |
Commissioner of Income Tax
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| Respondents |
West Bengal State Electricity Board
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| Citations |
1988 SLD 1809 = (1988) 173 ITR 579
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| Other Citations |
CIT v. West Bengal State Electricity Board 1987 Tax LR 495 (Cal.)
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| Laws Involved |
Income-tax Act, 1961
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| Sections |
261
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