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Formula One Car Racing Income Taxable In India: SC
Case Law Details
- Case Name
- Formula One World Championship Ltd. Vs Commissioner of Income Tax (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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RELEVANT EXTRACT OF THE JUDGMENT
65) We have pondered over the aforesaid submissions of the learned counsel for the parties with all seriousness and sincerity they deserve. We have also minutely gone through the material placed on record. We have kept in mind the governing law that has already been stated in detail. We are also conscious of the approach that is needed to examine these kinds of issues, as discussed in the judgements referred to by Mr. Dave. Likewise, we have also microscopically
examined the judgement of the High Court which is under challenge.
66) As per Article 5 of the DTA...
