9911796707
TMI Blog1998 (3) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... itions, at the instance of the Commissioner of Income-tax, Tamil Nadu-V, Madras, are for issuance of a direction to the Tribunal to state a case and refer the Common question of law, as below, for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the technical service fee paid by the BHEL to the enginee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by-- (a) the Government ; or (b) a person who is a resident, except where the fees are payable in respect of services utilised in a business or profession carried on by such person outside India or for the purposes of making or earning any income from any source outside India ; or (c) a person who is a non-resident, where the fees are payable in respect of services utilised in a business or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SULZER personnel to BHEL's manufacturing and erection sites. These services shall be paid for by BHEL as per terms to be mutually agreed upon from time to time." It is thus crystal clear that the fees for technical services were payable only pursuant to an agreement dated January 29, 1976, and taken on record by the Central Government on March 4, 1976, which is much earlier to the first day of A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the conclusion that there was no referable question of law and the question involves only finding of fact and consequently rejecting the applications, Such a view, as entertained by the Tribunal cannot at all be stated to be not sustainable in law. These tax case petitions, in this view of the matter, are dismissed. There shall, however, be no order as to costs, on the facts and in the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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