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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court of Bombay to Determine Tax Liability of Ciba Geigy Ltd.</h1> The High Court of Bombay admitted an appeal for further proceedings to determine whether Ciba Geigy Ltd. falls under the definition of 'Consulting ... - The High Court of Bombay heard an appeal regarding substantial questions of law: (i) Whether Ciba Geigy Ltd. is covered under the definition of 'Consulting Engineer'; (ii) Whether 'Royalty' received can be part of taxable value; (iii) Whether M/s. Navinon Ltd. is authorized to pay taxes on behalf of Ciba Geigy Ltd. Admitted for further proceedings.

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