CIT, MADRAS versus BRAKES INDIA LTD.
Bench: B.P. Jeevan Reddy, N. Venkatachala
Case: CIT, MADRAS versus BRAKES INDIA LTD. [[1993] 2 S.C.R. 993] (1993) Section: BODY C.l.T., MADRAS v. BRAKES INDIA LTD. A APRIL 6, 1993 (B.P. JEEVAN REDDY AND N. VENKATACHALA, JJ.) B Income tax Act, 1961: Sections 10(6)(vii) and 40(c)(iii)-Salary paid to Foreign Technical …