Skoda Export v. Addl. CIT

143 ITR 452Reported decision1983#5418 most cited

What is Skoda Export v. Addl. CIT authority for?

The place where a contract is signed in India is not necessarily relevant to determine the taxability of income if the taxable event occurred outside India. The passing of property from seller to buyer and acceptance tests are not determinative factors for accrual of income in India.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2025.

Also referred to as

Skoda Export v. Addl. CIT · contract signed in India · taxability of income · taxable event outside India · passing of property · acceptance test · Mahabir Commercial Co. Ltd. v. CIT

Also reported as

17 Taxmann 256

Issues it is cited on

installation pesection 100section 44bbsection 44bcopyrighted articlesection 5(2)section 9(1)(vi)business connectionsection 9(1)(vii)computer softwaresection 260section 260a

Judgments citing Skoda Export v. Addl. CIT

Director of Income Tax vs. M/S Nokia Networks Oy

ITA/512/2007HC Delhi07 Sept 2012

…bt, the contract in question was signed in India. However, that may not be a relevant circumstance to determine the taxability of such an income in view of the judgment of Andhra Pradesh High Court in Additional CIT, Andhra Pradesh v. Skoda Export, [1983] 143 ITR 452. 16. We may point out that the learned Additional Solicitor General was conscious of the aforesaid legal position and, therefore, the limitation of Revenue‟s case if the same was to be determined on the examination of the Supply Contract per se and de hors the Installation Agreement and Overall Agreement. It is for this reason that his li…