Supreme Court of India

Commissioner of Income Tax vs. Comptel Oy

Disposed · Leave Granted & Disposed offNeutral: [ 2021 INSC 137 ]

Source: case records of the Supreme Court of India.

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Case details

Case numberCivil Appeal No. 10758/2017

Diary number15445/2017

CNRSCIN010154452017

PetitionerCommissioner of Income Tax

RespondentComptel Oy

StatusDisposed

Filed12 May 2017

Registered21 Aug 2017

Cases in other courts

Arises from · High Court of DelhiCommissioner of Income Tax (Internation TAXATION)-1 vs Comptel OyjITA No. 900/2016

Bench Coram

Advocates & Counsel

Petitioner Side

•Anil Katiyar

Respondent Side

•Kishore Kunal

Acts & Sections Cited

Constitution of India, 1950

Income-tax Act, 1961

Sec. 2

Sec. 4

Sec. 5

Sec. 9

Sec. 17

Sec. 40

Sec. 90

Sec. 193

Sec. 194

Sec. 194E

Sec. 194J

Sec. 195

Sec. 201

Indian Evidence Act, 1872

Sec. 65B

The Customs Act, 1962

The Limitation Act, 1963

Other Statutes

Sec. 2

Sec. 3

Sec. 4

Sec. 5

Sec. 6

Sec. 7

Sec. 8

Sec. 9

Sec. 10

Sec. 13

Sec. 14

Sec. 16

Sec. 17

Sec. 18

Sec. 19

Sec. 30

Sec. 30A

Sec. 39

Sec. 40

Sec. 44BB

Sec. 51

Sec. 52

Sec. 58

Sec. 65A

Sec. 65B

Sec. 77

Sec. 80

Sec. 80HH

Sec. 90

Sec. 90A

Sec. 91

Sec. 115BB

Sec. 135

Sec. 139

Sec. 146

Sec. 192

Sec. 194C

Sec. 194E

Sec. 194EE

Sec. 194F

Sec. 194J

Sec. 194LB

Sec. 194LC

Sec. 194LD

Sec. 195

Sec. 199

Sec. 201

Sec. 221

Sec. 237

Sec. 339

Sec. 350