HUGHES SERVICES Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE D. B. An application has been moved in Court in which it is contended that, for the purposes of S. 10(6) (vii)(a) of the IT Act, S. 293B is not applicable. It is contended that the said section contains two limbs: the first limb is for initial approval and because it does not contain any time limit for approval, S. 293B does not apply.

(2.) ON the face of it, the said contention is without any merit. The aforesaid provision, inter alia, requires the contract of service to be approved by the Central Government and the time limit for filing of the application is prescribed, that is the application should be filed either before the commencement of service or within six months of such comencement.

(3.) IT is not possible for us to construe S. 293B in such a way as to take away the power of the Central Government or the Board to condone delay in appropriate cases. This application is, accordingly, dismissed.