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Case Lawsuit Title
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Case / Trial ID Number
Jurisdiction Code
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us
in
upc
eu
Category
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Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
Stup Consultants Ltd.
Respondent / Defendant
Central Board Of Direct Taxes And Others
Dispute Summary
Stup Consultants Ltd. challenged the Central Board of Direct Taxes' refusal to approve agreements under Section 80-O of the Income-tax Act, 1961. The Board had rejected these applications by citing Section 80HHB(5), arguing that the agreements involved supply of designs for construction projects. The Bombay High Court ruled that the CBDT must examine the application strictly based on the criteria of Section 80-O (i.e., income from patent/design use outside India in convertible foreign exchange) and should not automatically disqualify it under Section 80HHB, thereby vitiating the Board's previous orders.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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