Interpretation of the word 'firm' ::
CA.Saibaburao Nanduri
Author
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.
Judgement posted by
CA.Saibaburao Nanduri
Chartered Accountant
I am a commerce graduarte of Andhra University. Studied at HINDU COLLEGE, Guntur. Became FCA and started Practice under the name and style of M/s SAIBABU RAO CO I became Chairman of CA Institute, Guntur Branch, during the year 2008-09 My post qualifications are: Information Systems Audit DISA (ICAI) ... Read more
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