Interpretation of the word 'firm' ::

Last updated: 28 August 2007

Court :
High Court

Brief :
The interpretation of the word 'firm ' explained

Citation :
MN Dastur and Co Vs Union of India

Interpretation of the word firm M.N.Dastur and Co.Ltd.and another Vs. Union of India and Others (2005) 279 ITR 147 (Cal) Case Fact: Whether word firm used in definition of consulting engineer in sec 65(31) of Service Tax Act will include company . Decision: Held by the hon"ble court that the word firm was used to denote any establishment of engineers providing consultancy services. Thus company will also be covered under the said definition.